This one-day seminar is designed to provide industrial and business controllers, CFOs, tax managers and officers, accountants and enrolled agents with valuable information about current issues in the sales and use tax laws of Louisiana and Texas.
- Overview of Texas sales and use tax laws
- Taxable services in Texas
- Texas sales and use tax exemptions
- Louisiana sales and use tax update and overview
- Exclusions and exemptions
- Selected sales and use tax issues
- Sales and use tax audits
8:30 a.m. - 9:30 a.m.
I. Overview Of Texas Sales And
Use Tax Laws
A. Taxable Goods And Services
B. Registration, Permit And Reporting Requirements
C. Direct Payment Permits
D. Local Sales And Use Taxes
E. New Legislative And Case Law Developments
9:30 a.m. - 10:45 a.m.
(Break 10:00 a.m. - 10:10 a.m.)
II. Taxable Services In Texas
A. The List Of Taxable Services
B. Combined Taxable/Nontaxable Services
C. Services Provided To Related Parties
D. Multistate Allocations
E. Staff Leasing/Temporary Help
F. Residential Construction/Maintenance
10:45 a.m. - 11:15 a.m.
III. Texas Sales And Use Tax
A. Types Of Exemptions
B. Claiming Exemptions
C. Manufacturing Exemptions
D. Construction Work For Tax-Exempt Entities
E. Resale Exemptions
F. Drop Shipments (Third-Party Sales)
G. Export Sales
11:15 a.m. - 11:45 a.m.
IV. Selected Industries And
A. Oil And Gas Services And Production
B. Commercial Real Estate
C. Computer And Internet
D. Hotel And Entertainment
11:45 a.m. - 12:00 p.m.
V. Handling Audits
12:00 p.m. - 1:00 p.m.
Lunch (On Your Own)
1:00 p.m. - 1:45 p.m.
VI. Louisiana Sales And Use Tax
A. Legislative Developments
B. Regulatory And Administrative Developments
C. Jurisprudential Developments
1:45 p.m. - 2:30 p.m.
VII. Louisiana Sales And Use Tax
B. Taxable Goods And Services
2:30 p.m. - 2:40 p.m.
2:40 p.m. - 3:25 p.m.
VIII. Sales And Use Tax Exclusions
C. Suspension Of Exemptions
3:25 p.m. - 4:10 p.m.
IX. Selected Sales And Use Tax
B. Immovable Property
D. Casual Sales
4:10 p.m. - 4:30 p.m.
X. Sales And Use Tax Audits