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 Bob Heller, Executive Director, State and Local Tax Services, Ernst & Young, LLP and Randy Ferris, Senior Tax Counsel, Business Taxes Division , California e State Board of Equalization.