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Multistate Sales & Use Tax Track

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.

Summer Tax Institute

469 Kerr Hall
University of California, Davis
One Shields Avenue
Davis, CA 95616
(530) 752-2183 phone
(530) 752-8666 fax