Wolters Kluwer is hosting a live two-hour webinar, Basics of Sales and Use Tax and Common Controversies, on Wednesday, March 22, 2017, at 1 p.m. Eastern; noon Central; 11 a.m. Mountain; 10 a.m. Pacific. Presented by Michael Bannasch, CPA, M.S.T., this webinar will guide you through not only the basic issues and current developments regarding sales and use taxes, but will also explain how states variously interpret and apply their rules in defining nexus, the tax base, and the most common exemptions and exclusions. Using concrete examples, you will gain an understanding of not just the theory behind the sales and use tax rules, but also how that theory is applied. During the program, you will be briefed on the latest developments and given the opportunity to submit questions Mr. Bannasch.
Program topics include the following:
– Overview of sales and use tax basics and mechanics including constitutional issues and how those issues are practically applied
– Consideration of the obligation of out-of-state retailers to register for and/or collect a state’s sales or use tax
– Discussion of the key issues in defining the tax base
– Review of the most commonly overlooked exemptions, exclusions, and credits
– Up-to-date summary of the “hottest” topics including click-through nexus, sales tax on software-as-a-service, and states’ recent challenges to the U.S. Supreme Court’s decisions in National Bellas Hess and Quill
The learning objectives include the following:
– Explain the basic sales and use tax environment for both single-state and multistate taxpayers
– Clarify the confusing conversation over nexus, tax base, and terminology in sales and use taxes
– Discuss both the opportunities and the risks of common exemptions, exclusions, and credits
– Identify and manage complex sales and use tax issues
Registration can be completed online at http://www.cchwebinars.com or by calling 1-800-775-7654. The fee is $129 for a single user. Each registered user for this webinar also receives a complimentary issue of CCH’s Journal of State Taxation in electronic format.