“I really enjoyed the class. The knowledge that was passed to me is invaluable... I hope to be able to put into practice some of the advice that I was given.”

“Small class size very effective- easy to ask questions.”

“I really enjoyed the enthusiasm that the presenters brought to their presentations. This was really supposed to be a refresher course for me, but I learned a number of new items. Thank you all for sharing your experience and expertise with me.”

“This was a very well organized and effective session. I personally needed core training in this area and this is what you provided.”

Sales & Use Tax Planning

November 29-December 2, 2022
Tuesday-Friday (via Zoom)
1:00 PM-5:30 PM Eastern Time

An intensive immersion into the concepts, problems and planning opportunities involved with collecting and remitting sales, use and gross receipts taxes. This course is designed for the beginner to intermediate level practitioner; however, even the most experienced state tax professional will obtain practical ideas and valuable information arising from discussions of the latest administrative, judicial and legislative developments in sales and use taxation.

Delivery Method: Group Internet Based (Live On-Line).

No prerequisites or advance preparation required.

NASBA Recommended Fields of Study: Taxes, Regulatory Ethics.

Estimated continuing education credit: 19.0 based on a 50 minute hour, including 1.5 hours for ethics; 16.0 based on a 60 minute hour, including 1.25 hours for ethics.

Fundamental Concepts and the Streamlined Sales Tax Project: Sales, use, gross receipts taxes – their similarities and differences. Determining whether the tax is imposed on the purchaser or seller. Taxation of services, tangible personal property, contractors, corporate and partnership transactions. Sales and use taxes on the local level. The administrative aspect: licenses, permits, collection fees, exemption certificates, filing requirements. The effect of the Streamlined Sales Tax Project on promoting sales and use tax compliance and uniformity between the jurisdictions. Recent developments.

Jurisdiction, Nexus and the Internet: Discussion of changing nexus standards for sales and use tax purposes from physical to economic presence and the impact on collection and remittance requirements. Overview of U.S. Supreme Court decisions through Wayfair;  state and local responses to date. Treatment of drop shipments, delivery in company trucks, warehousing, national versus local advertising, collections, financing, other service activities. Destination and title passage issues. Potential effect of having employees work at home during Covid. How to respond to nexus questionnaires. Opportunities for voluntary disclosure and prospective compliance. Recent administrative, legislative and court developments.

Services, Software, Leases and Other Special Transactions: Application of sales and use taxes to the various forms of computer software — canned, custom, electronic, load-and-leave; pure services and mixed transactions; installation and fabrication labor; repairs and warranties; leases, short-term rentals, installment sales, sale/leasebacks, leases with an operator; sales of assets in mergers, acquisitions, liquidations or corporate reorganizations; sales to government, exempt and charitable organizations; construction contractors. Supporting the exemptions – problems of proof. Planning and refund opportunities.

Determining the Taxable Base: The inclusion or exclusion of specific items in determining the gross proceeds or sales upon which the tax is based. Treatment of cash and trade discounts, coupons, rebates, returns and allowances, transportation expenses, trade-ins, finance charges, repossessed property, bad debts and taxes paid to other jurisdictions. Impact of the separately stated rule on the taxability of gross receipts and how transactions may be structured to minimize the imposition of tax.

Hot Topics in Sales and Use Taxation: The latest administrative, court and legislative developments on various hot topics in sales and use taxation such as: qualifying for the manufacturing exemption; how states are taxing intercompany, information, telecommunication, and other services; sourcing issues in multijurisdictional transactions; procedural limitations on refunds and assessments; and more, with a focus on the planning and refund opportunities arising therefrom.

Ethics and Managing the Sales and Use Tax Function: Structuring the sales and use tax function to maximize effectiveness while complying with personal ethical standards and those set by the AICPA, ABA, local state CPA societies and bar associations. Setting record retention policies, including best practices for converting to, and maintaining, electronic records that can be trusted. Motivating and training staff to apply sales and use tax laws correctly to both purchases and sales. Using software programs to manage exemption certificates and file sales and use tax returns. Procedures for filing refund claims, amending returns, and responding to notices.

Preparing for Audits and Litigation: How to handle a sales or use tax audit, from the arrival of the audit notice to the post-audit review. Ethical considerations. Statistical sampling: its benefits and burdens. Conducting audits in an electronic environment. Analyzing whether to protest an assessment to the administrative, trial and appellate levels. Working effectively with outside counsel.

Problems: Practical application of the concepts presented.



The registration fee is $825 for the four day live on-line conference and includes specially-prepared seminar materials (which will be sent electronically), valuable instruction given by leaders in the state & local tax field, and 19.0 CPE/CLE credits based on a 50 minute hour, including 1.5 hours for ethics, for full attendance. A $25 discount is available if payment accompanies the registration form and is received by Interstate Tax Corporation no later than November 8, 2022. Please note that the seminar hours listed above are approximate and may be adjusted slightly when the final schedule is issued. However, CPE/CLE credits will remain at 19 for full attendance. Registered attendees will have the exact times for each day before the seminar takes place, as well as the Zoom link to gain access to the conference and instructions for downloading the materials.

For a List of Speakers Click Here
For Registration Information Click Here
For a Registration Form Click Here

If you have any questions or need further information, please call us at 203-854-0704 or send an email to: info@interstatetaxcorp.com.

Registration for this seminar is not available online.

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Copyright © 2019 Interstate Tax Corporation
Last Updated: August 30, 2022