This track covers the structure and nature of sales and use taxes, occasional sales, audits and appeals procedures, providing hands-on experience with basic concepts and principles of multistate sales and use taxation in real world contexts. The course includes in-depth coverage of recent developments in the sales taxation of services, internet transactions, and the Streamlined SalesTax Project.
Classes utilize the readings, lectures, case study method, hands-on exercises, and discussions, and feature nationally known scholars, tax administrators, and private practitioners as instructors. Our instructors are experts on a wide range of tax issues and are accessible both in the classroom and on an informal basis throughout the 4 days to discuss students' questions. Some out-of-class preparation may be expected.
General Overview
- Sales tax
- Use Tax
- Tax Base
Application of the Tax
Exemptions
Registration and Reporting Requirements
- Nexus
- Direct Payment Permits
- Drop Shipments
Manufacturing Issues
- Manufacturing Exemptions
Leases
Taxable Services
- Services
- Software
- Specific Services
Sales and Use Tax Audits
- General Considerations
- Conduct of an Audit
- Areas Typically Examined
- Use of Sampling Techniques
- Dispute Resolution
Streamlined Sales and Use Tax Agreement
Faculty members will be Scott Claremon (Office of the Chief Counsel), Clark Nuber (Seattle, WA), and Chris Schutz (Tax Counsel IV, California Department of Tax and Fee Administration).