Sales and Use Tax: Guide to Doing It Right

• Chapter 0 - Overview
  • Course Objectives
  • Introduction
  • Why a National Sales and Use Tax Course?
  • Who Should Take This Course?
  • How Your Business or Practice Will Benefit
  • Conclusion
• Chapter 1 - Sales and Use Tax Basics
  • Learning Objectives
  • Sales Tax: What Is It?
  • Use Tax: The Complement to Sales Tax
  • Registration and Filing Requirements
  • Items Subject to Tax
    • Tangible Personal Property Versus Real Property
    • Tangible Personal Property Versus Intangible Property
    • Mixed Transactions
  • Exclusions and Exemptions
    • Nature of the Purchaser
    • Nature of the Seller
    • Nature of the Product Being Sold
    • Purchaser's Intended Use of the Property
  • Questions
  • Appendix 1A - State Definitions of Tangible Personal Property
• Chapter 2 - Nexus and Interstate Sales
  • Learning Objectives
  • Introduction
  • Nexus Defined
  • Advantages of Collecting Sales and Use Tax
    • Statute of Limitations
    • Service to Your Customers
    • Maintain Good Standing in States Where One Does Business
  • Disadvantages of Collecting Sales and Use Tax
    • Administrative
    • Competitive Disadvantage
  • Constitutional Basis
    • Interstate Commerce Clause
    • Due Process under the 14th Amendment
  • Statutory Provisions
    • Interstate Sales
    • Offers in Compromise
  • Electronic Commerce
  • Streamlined Sales Tax Project (SST)
    • Background
    • The Streamlined Sales Tax Project
    • Elements of the Act
    • Effective Date
  • Summary of SST Amnesty Program and Provisions
    • Amnesty Background
    • Eligibility for Amnesty
    • States Offering Amnesty
    • Period of Amnesty
    • Streamlined Sales and Use Tax Agreement
  • Questions
  • Appendix 2A
• Chapter 3 - Specific Industry Discussions and Related Rules
  • Learning Objective
  • Introduction
  • Retailers
    • Sales
    • Resale or Exempt Sale Certificates
    • Purchases
    • Demonstration Items
    • Short-Term Leases
  • Manufacturers
    • Sales
    • Purchases
  • Service Industries
  • Examples of Service Industry Issues
    • Advertising Agencies
    • Printers
    • Contractors
    • Leasing Companies
  • Questions
  • Appendix 3A - Uniformity Recommendation for Determining Sales and Use Tax Priority for Leasing Transactions
• Chapter 4 - Other Exemptions and Problem Areas
  • Learning Objectives
  • Introduction
  • Bad Debts
  • Coupons, Discounts, and Rebates
  • Digital Goods
  • Drop Shipments
  • Food and Meals
    • Airline Meals
    • Employee and Institutional Meals
    • Complimentary Snacks or Meals
  • Freight
  • Gratuities and Tips
  • Installation Charges
  • Labor
  • Lodging
  • Medicines and Medical Supplies
  • Occasional Sales
  • Packaging Materials
  • Software and Computer-Related Services
  • Successor Liability
  • Trade-Ins
  • Tax Incentive Programs and Sales and Use Tax Exclusions
  • Warranties
  • Questions
  • Appendix 4A
  • Appendix 4B
• Chapter 5 - Audit Defense Strategies
  • Audit Selection
  • Formulas and Statistics
  • Prior Audits; Data from Outside Sources
  • The Pre-Audit
  • Initial Meeting and Audit Work
    • Controlling the Flow of Information
    • Avoiding Commitments
    • Limits on Time and Distance
    • Be Professional
  • Closing Conference
  • Conclusion
• Chapter 6 - Sales and Use Tax Rules of Four Hypothetical States
  • Learning Objective
  • Overview
• Chapter 7 - Sales and Use Tax Assessment Working Papers
  • Learning Objective
  • Introduction
  • Approach to the Assessment
  • Hi-Tech Computer Center
    • Additional Taxable Sales - Exhibit A
    • Additional Taxable Sales - Exhibit B
    • Additional Taxable Sales - Exhibit C
    • Asset Detail Schedule - Exhibit D
    • Additional Taxable Expenses - Exhibit E
  • Miller Manufacturing
    • Summary of Taxable Assets - Exhibit F
    • Additional Taxable Expenses - Exhibit G
    • Additional Taxable Sales - Exhibit H
    • Additional Taxable Expenses - Utilities - Exhibit I
• Chapter 8 - Summary
  • Learning Objectives
  • Bibliography
• Chapter 9 - Ethics Focus: Taxation
  • Ethics Overview
  • Recent Developments
  • Spotlight on Independence in Tax Services
  • Key Ethical Dilemmas and Judgment Calls
  • Addressing Ethical Dilemmas
  • Available Resources
• Chapter 10 - Latest Developments
• Appendix A - Sales and Use Tax Checklist
  • I. Nexus
  • II. Reporting, Disclosure, and Payment of Tax
  • III. Specific Exemptions
• Appendix B - Special Materials
• Appendix C - State Sales Tax Rates - January 1, 2008
• Appendix D - Additional State and Local Tax Resources, or "Where Do I Go from Here?"
  • Journals and Magazines
  • Books
  • Treatises

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