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Author: Michael S. Schadewald, PhD, CPA, John C. Healy, MST, CPA
Description:
Generally, every person or corporation that is engaged in the business of selling tangible personal property at retail or furnishing any taxable service must register with the state to obtain a sales tax license, permit, or certificate before making sales or providing services.
Then, taxpayers are required to collect and remit sales or use tax to the state and file a return. This couse disusses the issues involved with sales and use filings, payments, and refunds.
In addition, it covers the following topics:
- Extensions
- Consolidated returns
- Online filing
- Nexus
- Sales tax holidays
- Filing requirements for various entities
- Statutes of limitation
- Penalties and interest
- Letter rulings
- The Streamlined Sales Tax
- Compliance agreements
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Course Details:
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Price: $32.00
Field of Study: Taxes
Prerequisites: None
Level: Basic
Advanced Preparation: None
CTEC course number: 1075-CE-7053
Course was last updated on: 09/14/09
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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 |
2.0 CPE |
| QAS |
2.0 CPE |
| CTEC California |
2.0 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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