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Sales and Use Taxation Specialty Library
| Course Title | Level | Credits |
|---|---|---|
| Multistate Corporate Income Taxation: Sales and Use Tax Compliance Issues This chapter explains the issues involved with sales and use filings, payments, and refunds, as well as the consequences of late filing.
It also discusses the significance of letter rulings and other issues related to sales and use tax compliance.
|
Basic | 2.0 CPE |
| Multistate Corporate Taxation: Nexus This course discusses which activities performed by a taxpayer in a particular state will cause the taxpayer to have income tax and/or sales and use tax nexus with that state. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| Sales and Use Tax: Exemptions This course reviews the basic concepts of sales and use tax exemptions and how they are applied. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| Sales and Use Tax: Government Administration and Tax Compacts This course explains the types of government agencies that administer sales and use tax collection and enforcement, as well as how they affect businesses.
|
Basic | 2.0 CPE |
| Sales and Use Tax: Registration and Compliance (Second Edition) This course details when and why sellers and other businesses register with state taxing agencies. Credit available for CPA, Enrolled Agent. |
Intermediate | 2.0 CPE |
| Sales and Use Tax: Tax Department Management and Training Issues This CPE course, developed by sales and use tax expert Robert J. Fields, examines the major topics and oversight responsibilities associated with managing a tax department for sales and use tax accounting. Credit available for CPA, Enrolled Agent. |
Intermediate | 4.0 CPE |
| Sales and Use Tax: Tax by Industry Segment (Second Edition) This course describes many of the more important sales and use tax considerations by segments of these industries: resellers, manufacturing, construction, leasing, telecommunications, and services. Credit available for CPA, Enrolled Agent. |
Basic | 4.5 CPE |
| Sales and Use Tax: Understanding and Measuring Sales Tax (Second Edition) This course reviews basic concept of sales tax, how it is measuered and how it is applied to businesses. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| Sales and Use Tax: Understanding and Measuring Use Tax This course reviews the basic concepts of use tax, how it is measured and how it is applied. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| Sales and Use Taxability of Information Services This course examines the ways in which states have become more active in their attempts to broaden the tax base to include sales and use taxation of information services. Credit available for CFPTM, CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| Sales and Use Taxes: Construction Contractors and Manufacturers This course discusses construction contractors and how their varying roles can affect their sales and use tax liability. It also discusses the sales and use tax treatment of manufacturers and tax exemptions that are available to them. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| Sales and Use Taxes: Pre-Audit Strategies and Opportunities This course discusses strategies and opportunities that could reduce audit exposure when a taxpayer is preparing for a sales and use tax audit. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| Sales and Use Taxes: Conducting the Sales and Use Tax Audit This course explains the sales and use tax audit process and procedures, discusses how taxpayers should interact with auditors, and gives advice on how to increase the chances of a favorable audit outcome. Credit available for Enrolled Agent. |
Basic | 2.0 CPE |
| Sales and Use Taxes: Tax Base This course discusses items and transactions that are subject to sales and use taxes, the broad categories of exemptions, and how to determine the taxable sales price in a transaction. Credit available for CPA, Enrolled Agent. |
Basic | 1.0 CPE |
| Sampling Objectives in Sales and Use Tax This course describes sampling objectives applicable to all types of sampling in sales and use tax.
|
Basic | 4.0 CPE |
