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CCH Tax Law Editors with Contributing Authors
Sales and Use Taxability of Information Services 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.
Information services are sometimes included under the umbrella of telecommunications services, data processing services, or professional services. At other times they are specifically enumerated in statutes as taxable services.
Some states differentiate the tax treatment of these services based on the method of transmission, and other states base their taxation on whether there are associated sales of tangible personal property.
The sales and use taxation of information services in five state-level jurisdictions is examined in this course: the District of Columbia, Florida, North Dakota, Ohio, and Texas.
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Course Details
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Price: $24.00
Field of Study: Taxes
Prerequisites: None
Level: Basic
CTEC course number: 1075-CE-4984
Course was last updated on: 04/27/07
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Library:
Sales and Use Taxation
State Taxation
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
2 CPE |
| QAS |
2 CPE |
| CFP® (Accepted by the CFP Board) |
2 CPE |
| Enrolled Agent (Accepted by the IRS) |
2 CPE |
| CTEC Federal |
2 CE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
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