Basics of Sales and Use Tax

This live, three-day lecture, case study and group discussion will cover the tax’s constitutional basis, leading cases, tax basis and administration (including collection and remittance procedures), audit defense and industry-specific information. Discussion topics include:

• Define relevant terms
• Review constitutional provisions and practical nexus applications
• Define tax base and identify possible exemptions and exclusions
• Discuss drop shipments
• Develop audit administration and planning techniques and identify protest steps
• Discuss current industry and audit issues
• Review administrative issues in sales tax function including registration, information gathering, taxability decisions, return filing and EDI/EFT
• Review your organization’s sales and use tax function structuring options
• Identify tax research tools and methodology
• Discuss ethical issues

Designed for individuals with less than four years of sales-and-use-tax experience, this course offers an in-depth treatment of the basic concepts, requires no advance preparation or prerequisites, and qualifies for 23 CPE hours.