Center for State and Local Taxation
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Center for State and Local Taxation

Shields Library, Room 360
University of California, Davis
One Shields Avenue
Davis, CA 95616

(530) 752-2042 phone
(530) 752-2835 fax

 
Center for State and Local Taxation > Multistate Sales and Use Tax Track
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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.