Embed Size (px)
Citation preview
Texas Sales & Use Tax
UPCOMING COURSES
SAN FRANCISCO, CALIFORNIA July 28, 2016
San Francisco Marriott Fisherman’s Wharf
www.LAT-Seminars.com
PRESENTED BY: Jimmy Martens
with Martens, Todd, Leonard, Taylor & Ahlrich Austin, Texas
AUGUST 11, 2016 * TX SALES & USE TAX * HOUSTON, TX
L A T SEMINARS
L e g a l , A c c o u n t i n g & T a x
LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701 WWW.LAT-SEMINARS.COM 1 (855) TAX CLASS OR 1 (855) 829-2527
PRSRT STD U.S. POSTAGE PAID AUSTIN TX PERMIT NO 1685
AUGUST 18, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * SEATTLE, WA
AUGUST 25, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * AUSTIN, TX
SEPTEMBER 6, 2016 * TX SALES & USE TAX * SAN ANTONIO, TX
SEPTEMBER 8, 2016 * TX SALES & USE TAX * AUSTIN, TX
AUGUST 18, 2016 * TX SALES & USE TAX * SEATTLE, WA
12:30 pm – 1:00 pm Registration
1:00 pm – 2:05 pm Overview of Texas Sales & Use Tax
• Taxable Goods and Services
• Registration, Permit and Reporting Requirements
• Local Sales and Use Tax
• Common Mistakes
2:05 pm – 2:15 pm Break
2:15 pm – 2:30 pm Multistate Tax Issues
• Taxing Nexus
• New Affiliate Nexus Law
• Internet Sales
TEXAS SALES & USE TAX * AGENDA
BIOGRAPHY
REGISTRATION:
Texas Sales & Use Tax Course
San Francisco Marriott Fisherman’s Wharf 1250 Columbus Avenue
San Francisco, California 94133
July 28, 2016 1:00 pm – 4:30 pm
Seminar Tuition: $199.00 each CPE: 4.0 Credit Hours Field of Study: Taxes
No Prerequisites or Advance Preparation RequiredProgram Level: Basic
Delivery Method: Group-Live
ABOUT THE COVERARTIST: Gail Stoops
GALLERY: www.gailstoops.com
4 EASY WAYS TO REGISTER: Online: www.LAT-Seminars.com
E-mail: [email protected]
Phone: 1 (855) TAX CLASS 1 (855) 829-2527
Mail: LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701
Texas Sales & Use Tax Course:By attending this 4-hour course, you will gain a working knowledge of Texas sales anduse tax. The course begins with the general rules discussing which goods and servicesare taxable. We discuss how the local sales and use tax rules apply. We’ll cover multi-state tax issues, including nexus, the Streamlined Sales Tax Agreement, multi-state drop shipments, and internet sales. We’ll also cover taxable services in detail with particular emphasis on the more common taxable services. We’ll also address issues arising in various industries including real estate construction, oil and gas, and internet.
The course also discusses exemptions, including those for manufacturing, gas and electricity, agriculture, export sales, and exempt organizations. We’ll cover issues arising in business formation, foreclosures, leases, and rentals. Finally, we’ll review strategies for handling audits, including steps to take before, during, and after the audit. Throughout the course, we’ll review the latest court cases, new legislation, and recent Comptroller policy pronouncements.
NAME:
TITLE:
COMPANY NAME:
ADDRESS:
CITY: STATE: ZIPCODE:
TELEPHONE:
E-MAIL:
TEXAS SALES & USE TAX COURSE
SAN FRANCISCO, CALIFORNIA – JULY 28, 2016
Total amount enclosed: $______________ ______ Check enclosed payable to LAT Seminars Check # __________
Charge to credit card: ______AMEX ______Master Card ______Visa ______Discover
Name on Card: ______________________________________________________________________
Credit Card Number: _______________________________________________________________ Expiration Date: _____/_____
Signature: ___________________________________________________________________________ CVV: ____________ (3 digit code)
Cancellations and Refunds: Registrants of LAT Seminars events may transfer their individual registrations to colleagues or friends at any time free of cost.
Refund requests made five (5) business days or more before the seminar date will incur a $25.00 service charge per attendee. NoRefunds will be granted after this time.
For more information regarding refund, complaint and/or program cancellation policies, please view our website athttps://lat-seminars.com/Tools/FAQ or contact us at (855) 829-2725.
Seminar Policies: LAT Seminars 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 ofaccountancy have the final authority of the acceptance ofindividual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
JIMMY MARTENS, trial and appellate attorney, is the founding partner of Martens, Todd, Leonard,
Taylor & Ahlrich, a boutique tax litigation law firm located in downtown Austin, Texas. Mr. Martens
has handled the trial of tax cases and related appeals all the way through both the Texas Supreme
Court and the U.S. Supreme Court. His recent Texas Supreme Court cases include Combs v. Roark
Amusement & Vending , L.P., 422 S.W.3d 632 (Tex. 2013); In Re: AllCat Claim Service, L.P., 356 S.W.3d
455 (Tex. 2011); and Titan Transportation, LP v. Combs, et al., 433 S.W.3d 625 (Tex. App.— Austin,
2014, pet. denied). His recent appellate cases include Combs v. Newpark Resources, Inc., 422 S.W.3d 46
(Tex. App.— Austin, 2016, no pet.) and Hegar v. CGG-Veritas Services (U.S.), Inc., No. 03-14-00713-CV,Tex. App. LEXIS
2439 (Tex. App.— Austin Mar. 9, 2016, no pet. h.). He limits his law practice to Texas tax and multi-state tax
controversies and litigation. He is board certified by the Texas Board of Legal Specialization in Tax Law. Mr. Martens
is a former council member of the Tax Section for the State Bar of Texas and the former chair of the CLE Committee.
Mr. Martens teaches courses in Advanced Texas Franchise and Sales Tax, Texas Sales Tax for the Oilfield Services
Industry, and Texas Sales Tax for the High-Tech Industry for LAT Seminars. He is also a CPA and teaches the Texas
Society of CPA's statewide courses on Texas franchise and sales taxes. Mr. Martens received his B.B.A. and J.D. from
The University of Texas at Austin, both with honors. Mr. Martens may be reached by e-mail at
[email protected] or by telephone at (512) 542-9898.
2:30 pm – 3:45 pm Taxable Services
• Categories of Taxable Services
• Common Rules for All Taxable Services
• Multistate Allocation and Use Tax
• Commercial & Real Estate Property Construction
• Oil and Gas Industry
3:45 pm – 4:15 pm Texas Sales & Use Tax Exemptions
• Resale Exemptions
• Manufacturing Exemptions
• Drop Shipments (Third-Party Sales)
• Export Sales
4:15 pm – 4:30 pm Contesting Audits
• During the Audit
• Administrative Hearings
12:30 pm – 1:00 pm Registration
1:00 pm – 2:05 pm Overview of Texas Sales & Use Tax
• Taxable Goods and Services
• Registration, Permit and Reporting Requirements
• Local Sales and Use Tax
• Common Mistakes
2:05 pm – 2:15 pm Break
2:15 pm – 2:30 pm Multistate Tax Issues
• Taxing Nexus
• New Affiliate Nexus Law
• Internet Sales
TEXAS SALES & USE TAX * AGENDA
BIOGRAPHY
REGISTRATION:
Texas Sales & Use Tax Course
San Francisco Marriott Fisherman’s Wharf 1250 Columbus Avenue
San Francisco, California 94133
July 28, 2016 1:00 pm – 4:30 pm
Seminar Tuition: $199.00 each CPE: 4.0 Credit Hours Field of Study: Taxes
No Prerequisites or Advance Preparation Required Program Level: Basic
Delivery Method: Group-Live
ABOUT THE COVER ARTIST: Gail Stoops
GALLERY: www.gailstoops.com
4 EASY WAYS TO REGISTER:
Online: www.LAT-Seminars.com
E-mail: [email protected]
Phone: 1 (855) TAX CLASS 1 (855) 829-2527
Mail: LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701
Texas Sales & Use Tax Course: By attending this 4-hour course, you will gain a working knowledge of Texas sales and use tax. The course begins with the general rules discussing which goods and services are taxable. We discuss how the local sales and use tax rules apply. We’ll cover multi-state tax issues, including nexus, the Streamlined Sales Tax Agreement, multi-state drop shipments, and internet sales. We’ll also cover taxable services in detail with particular emphasis on the more common taxable services. We’ll also address issues arising in various industries including real estate construction, oil and gas, and internet. The course also discusses exemptions, including those for manufacturing, gas and electricity, agriculture, export sales, and exempt organizations. We’ll cover issues arising in business formation, foreclosures, leases, and rentals. Finally, we’ll review strategies for handling audits, including steps to take before, during, and after the audit. Throughout the course, we’ll review the latest court cases, new legislation, and recent Comptroller policy pronouncements.
NAME:
TITLE:
COMPANY NAME:
ADDRESS:
CITY: STATE: ZIPCODE:
TELEPHONE:
E-MAIL:
TEXAS SALES & USE TAX COURSE
SAN FRANCISCO, CALIFORNIA – JULY 28, 2016
Total amount enclosed: $______________ ______ Check enclosed payable to LAT Seminars Check # __________
Charge to credit card: ______AMEX ______Master Card ______Visa ______Discover
Name on Card: ______________________________________________________________________
Credit Card Number: _______________________________________________________________ Expiration Date: _____/_____
Signature: ___________________________________________________________________________ CVV: ____________ (3 digit code)
Cancellations and Refunds: Registrants of LAT Seminars events may transfer their individual registrations to colleagues or friends at any time free of cost.
Refund requests made five (5) business days or more before the seminar date will incur a $25.00 service charge per attendee. No Refunds will be granted after this time. For more information regarding refund, complaint and/or program cancellation policies, please view our website at https://lat-seminars.com/Tools/FAQ or contact us at (855) 829-2725.
Seminar Policies: LAT Seminars 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 the final authority of the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
JIMMY MARTENS, trial and appellate attorney, is the founding partner of Martens, Todd, Leonard,
Taylor & Ahlrich, a boutique tax litigation law firm located in downtown Austin, Texas. Mr. Martens
has handled the trial of tax cases and related appeals all the way through both the Texas Supreme
Court and the U.S. Supreme Court. His recent Texas Supreme Court cases include Combs v. Roark
Amusement & Vending , L.P., 422 S.W.3d 632 (Tex. 2013); In Re: AllCat Claim Service, L.P., 356 S.W.3d
455 (Tex. 2011); and Titan Transportation, LP v. Combs, et al., 433 S.W.3d 625 (Tex. App.— Austin,
2014, pet. denied). His recent appellate cases include Combs v. Newpark Resources, Inc., 422 S.W.3d 46
(Tex. App.— Austin, 2016, no pet.) and Hegar v. CGG-Veritas Services (U.S.), Inc., No. 03-14-00713-CV,Tex. App. LEXIS
2439 (Tex. App.— Austin Mar. 9, 2016, no pet. h.). He limits his law practice to Texas tax and multi-state tax
controversies and litigation. He is board certified by the Texas Board of Legal Specialization in Tax Law. Mr. Martens
is a former council member of the Tax Section for the State Bar of Texas and the former chair of the CLE Committee.
Mr. Martens teaches courses in Advanced Texas Franchise and Sales Tax, Texas Sales Tax for the Oilfield Services
Industry, and Texas Sales Tax for the High-Tech Industry for LAT Seminars. He is also a CPA and teaches the Texas
Society of CPA's statewide courses on Texas franchise and sales taxes. Mr. Martens received his B.B.A. and J.D. from
The University of Texas at Austin, both with honors. Mr. Martens may be reached by e-mail at
[email protected] or by telephone at (512) 542-9898.
2:30 pm – 3:45 pm Taxable Services
• Categories of Taxable Services
• Common Rules for All Taxable Services
• Multistate Allocation and Use Tax
• Commercial & Real Estate Property Construction
• Oil and Gas Industry
3:45 pm – 4:15 pm Texas Sales & Use Tax Exemptions
• Resale Exemptions
• Manufacturing Exemptions
• Drop Shipments (Third-Party Sales)
• Export Sales
4:15 pm – 4:30 pm Contesting Audits
• During the Audit
• Administrative Hearings
Texas Sales & Use Tax
UPCOMING COURSES
SAN FRANCISCO, CALIFORNIA July 28, 2016
San Francisco Marriott Fisherman’s Wharf
www.LAT-Seminars.com
PRESENTED BY: Jimmy Martens
with Martens, Todd, Leonard, Taylor & Ahlrich Austin, Texas
AUGUST 11, 2016 * TX SALES & USE TAX * HOUSTON, TX
L A T SEMINARS
L e g a l , A c c o u n t i n g & T a x
LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701 WWW.LAT-SEMINARS.COM 1 (855) TAX CLASS OR 1 (855) 829-2527
PRSRT STD U.S. POSTAGE PAID AUSTIN TX PERMIT NO 1685
AUGUST 18, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * SEATTLE, WA
AUGUST 25, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * AUSTIN, TX
SEPTEMBER 6, 2016 * TX SALES & USE TAX * SAN ANTONIO, TX
SEPTEMBER 8, 2016 * TX SALES & USE TAX * AUSTIN, TX
AUGUST 18, 2016 * TX SALES & USE TAX * SEATTLE, WA
