The sales and use tax curriculum is designed to present competencies in an order that is recommended for new hires or for professionals that are new to the area of sales and use tax or wish to be updated on new developments. Each of the eight competencies listed are mapped to specific courses that should be taken in the order presented to help the participant become knowledgeable in each competency area.
| 1. Understand the basic concepts of sales and use tax. | |||
| Title | Level | CPE Credits | |
|---|---|---|---|
| Sales and Use Tax: Understanding and Measuring Sales Tax (Second Edition) | Basic | 2.0 | |
| Sales and Use Tax: Understanding and Measuring Use Tax | Basic | 2.0 | |
| Sales and Use Taxes: Tax Base | Basic | 1.0 | |
| 2. Know the basic concepts of sales and use tax exemptions. | |||
| Title | Level | CPE Credits | |
| Sales and Use Tax: Exemptions | Basic | 2.0 | |
| 3. Know registration, compliance and governmental administration issues related to sales and use taxes. | |||
| Title | Level | CPE Credits | |
| Sales and Use Tax: Government Administration and Tax Compacts | Basic | 2.0 | |
| Sales and Use Tax: Registration and Compliance (Second Edition) | Intermediate | 2.0 | |
| Multistate Corporate Income Taxation: Sales and Use Tax Compliance Issues | Basic | 2.0 | |
| 4. Be familiar with the issues involved in auditing sales and use taxes. | |||
| Title | Level | CPE Credits | |
| Sales and Use Taxes: Pre-Audit Strategies and Opportunities | Basic | 3.0 | |
| Sales and Use Taxes: Conducting the Sales and Use Tax Audit | Basic | 2.0 | |
| Sales and Use Tax: Auditing Issues | Basic | 3.0 | |
| Sampling Objectives in Sales and Use Tax | Basic | 4.0 | |
| 5. Understand issues related to sales and use tax department management and training issues. | |||
| Title | Level | CPE Credits | |
| Sales and Use Tax: Tax Department Management and Training Issues | Intermediate | 4.0 | |
| 6. Understand nexus issues involved in sales and use taxes. | |||
| Title | Level | CPE Credits | |
| Sales and Use Tax: Nexus and Commerce Clause, E-Commerce and Tax Compacts | Intermediate | 2.0 | |
| 7. Identify the sales and use taxability of information services and various industry segments. | |||
| Title | Level | CPE Credits | |
| Sales and Use Taxability of Information Services | Basic | 2.0 | |
| Sales and Use Tax: Tax by Industry Segment (Second Edition) | Basic | 4.5 | |
| Sales and Use Taxes: Construction Contractors and Manufacturers | Basic | 2.0 | |
| 8. Be familiar with the streamlined sales tax project. | |||
| Title | Level | CPE Credits | |
| Streamlined Sales Tax Project | Overview | 3.0 | |
Course Levels:
Basic: Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.
Intermediate: Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced: Focuses on the development of in-depth knowledge, a variety of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower level professionals with specialized knowledge in a subject area.
Update: Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.
Overview: Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.
