Learn how sales and use tax relate to each other and gain an understanding of exemptions.
Learn how sales and use tax relate to each other and gain an understanding of exemptions. This course explains how the sales tax and use tax work together, who is responsible for collecting and remitting them, and how physical presence, economic nexus, and marketplace rules affect those obligations. It covers which tangible personal property and services are taxable, how entity, item, and use tax exemptions work, and the documentation required to support them. It also walks through sales and use tax audits, including statistical sampling, differences between states, and common taxpayer pitfalls, with practical tips for challenging an audit.
Learning Objectives
- You will be able to recognize how sales tax and use tax work together and identify the party responsible for collecting and remitting each.
- You will be able to distinguish between physical presence, economic nexus, and marketplace rules in determining sales and use tax obligations.
- You will be able to identify taxable items and services, along with the entity, item, and use tax exemptions and the documentation each requires.
- You will be able to determine common taxpayer pitfalls in sales and use tax audits.
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
| How the Sales Tax and Use Tax Work Together | |
|
|
| Taxable Items | |
|
|
| Exemptions | |
|
|
| Sales and Use Tax Audits | |
|
|
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
Live Webinar Registration
- AIPB 1.5
- This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
CPE 1.8 including Taxes 1.8
- Noggin Guru, Inc. dba Lorman Education Services and BankersHub is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 1.8 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
OnDemand Course
This course was last reviewed on February 24, 2026.
Call 1-866-352-9540 for further credit information.
- AIPB 2.0
- This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
CPE/NASBA - QAS Self Study 2.6 including Taxes 2.6
- Noggin Guru, Inc. dba Lorman Education Services and BankersHub is registered with the National Association of State Boards of Accountancy (NASBA) as a Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.6 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.6 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Who should attend?
This live webinar is designed for accountants, CFOs, controllers, tax managers, presidents, vice presidents, partners, bookkeepers, and other accounting professionals.
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Charles (Trey) Reeves, III
Mondrik & Associates
Trey Reeves
- Associate Attorney at Mondrik & Associates
- Practice focuses on state and federal tax controversies and litigation
- Represents state tax clients in administrative and legal proceedings before the Texas Comptroller’s office, the State Office of Administrative Hearings, and Texas state courts regarding Texas sales and use tax
- Represents federal tax clients at the administrative appeals level and in proceedings before the United States Tax Court and United States District Courts
- Member, Texas Tax Section and Austin Young Lawyers Association
Add to Wishlist
Credit
More Program Information
Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
All of your training, right here at Lorman.
Pay once and get a full year of unlimited training in any format, any time!
- OnDemand Courses
- Live Webinars
- MP3 Downloads
- Course Manuals
- Executive Reports
- White Papers and Articles
Additional benefits include:
- State Specific Credit Tracker
- All-Access Pass Course Concierge
Questions? Call 877-296-2169 to speak with a real person.
Access to all training products for one year
$699/year
Unlimited Lorman Training
With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!
Easy Registrations
Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.
Invest in Yourself
You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.