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Louisiana Sales & Use Tax (LSUT15)
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Louisiana is recognized nationally as being one of the most challenging states for sales and use tax compliance. Even without the additional issues we have in our state, sales and use tax compliance is difficult. An understanding of the Louisiana statutes, rules and jurisprudence is imperative for identifying potential liabilities and/or overpayments as well as planning for minimizing sales tax.

12/16/2015
When: 12/16/2015
8:30 AM until 4:30 PM
Where: LCPA Training Facility
2400 Veterans Memorial Blvd
Ste 500
Kenner, Louisiana  70062
United States
Presenter: Gary Dressler & Christopher McFarlain


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Early Bird Fees (through 12/1)
Members $279
Non-Members $379
After 12/1, add $50 to your fee.

CPE: 8 hours
Level: Update/Intermediate
Vendor: LCPA
Category: Tax
Prerequisites: None
Advanced prep: None

Louisiana is recognized nationally as being one of the most challenging states for sales and use tax compliance. Our convoluted statutes and 64 local tax jurisdictions are the leading cause of this reputation. Even without the additional issues we have in our state, sales and use tax compliance is difficult. An understanding of the Louisiana statutes, rules and jurisprudence is imperative for identifying potential liabilities and/or overpayments as well as planning for minimizing sales tax.

Business can face significant liability for sales tax and corresponding interest and penalty as the result of an audit by Louisiana or any of our local tax jurisdictions.  Purchasers and sellers are potential targets of the auditors and both could be responsible for unpaid taxes.

Highlights:

  • Understand the Louisiana sales tax system
  • Know where to look within the Louisiana statutes for the guidance you need
  • Significant exemptions and exclusions
  • Louisiana sales tax update
  • How to effectively manage sales and use tax audits

Learning Objectives

  • The attendee will be able to discuss what goods and services are taxable
  • The attendee will be able to discuss the tax base for sales, use and lease taxes
  • The attendee will be able to review recent developments  related to Louisiana sales tax

Agenda

1)    Overview of Louisiana Sales and Use Taxes 

a)    Basic Concepts of Louisiana Sales and Use Tax

b)    Sales Tax

c)    Use Tax

d)    Taxable Goods

e)    Taxable Services

f)     Mixed Transactions

g)    Lease Tax

h)   Leases

2)    Exclusions and Exemptions 

a)    General Overview

b)    Custom Software

c)    Casual Sales

d)    Manufacturing Machinery & Equipment

e)    Immovable Property

f)     Ships & Ships Supplies

g)    Others Exemptions and Exclusions

3)    Overview of Applicable Web Sites & Content 

a)    Louisiana Department of Revenue

b)    Louisiana Association of Tax Administrators

c)    Louisiana State Legislature

4)    Uniform Local Tax Code 

a)    Basic Concepts of Uniform Local Sales Tax Code

b)    Exemptions

c)    Administrative Provisions

d)    Louisiana Association of Tax Administrators

e)    Uniform Return and Remittance

5)    Audit and Administrative Issues 

a)    Credit for Taxes Paid

b)    Overpayment Recovery

c)    Managed Audits

d)    Audit Sampling

6)    Louisiana Sales Tax Update – Recent Cases and Rulings 

7)    Effectively Managing a Sales and Use Tax Audit 

Meet the Speakers

Gary Dressler, CPA

Gary Dressler is an Associate Director with Postlethwaite & Netterville (P&N) in Metairie, Louisiana. He has more than 20 years of State and Local Tax (SALT) experience. His primary focus is on all matters pertaining to Louisiana state and local taxation, including planning, audit representation, and representation at both state and local appeals hearings. Prior to joining P&N, Gary spent 19 years in the retail industry, two years in the tax department of an oil and gas company, and over 18 years with a Big Four accounting firm where he served as the State Tax Resource Network member for Louisiana, and Mississippi.

Mr. Dressler is a member of the State Board of the Louisiana Society of CPAs (LCPA) and member and former chair of the SALT Committee of the LCPA. He has served as a course instructor for the LCPA, Lorman Education Services and a Big Four national SALT training program since 1999. In addition, he has lectured on sales and use tax before the Louisiana Association of Tax Administrators, Healthcare Financial Management Association, Tax Executives Institute, Construction Financial Management Association, Council on State Taxation, Louisiana State Bar Association Tax Section and Texas Society of CPAs.

Mr. Dressler has successfully mitigated sales and use tax audits in Louisiana and Mississippi for healthcare, transportation, communications, and oil and gas clients. Day-to-day, Gary consults with clients and his P&N colleagues, to apprise clients on planning for Louisiana's tax consequences as to their pending transactions, tax compliance, and audit defense. He has successfully assisted healthcare, transportation, and oil and gas clients in the pursuit of Louisiana tax incentives and sales and use tax refunds. Day-to-day, he consults with clients and interacts with the Louisiana Departments of Revenue and Economic Development to secure benefits for clients.

Mr. Dressler holds a B.S. in accounting and graduated Cum Laude from the University of New Orleans.  Mr. Dressler may be reached by email at gdressler@pncpa.com or by telephone at (504) 3353251.

Chris McFarlain, CPA

Christopher McFarlain, CPA, is a Manager in P&N’s Tax Services Group. Prior to joining the firm, Chris worked as a Revenue Tax Auditor Specialist with the Louisiana Department of Revenue.

With over fifteen years of experience, Chris has gained extensive knowledge in the field of taxation, including preparation and review of individual and entity returns, research on tax issues, and regulatory audits of sales/use tax returns, fuel tax returns, corporate income tax returns and corporate franchise tax returns. His experience gained as a Tax Auditor for the Louisiana Department of Revenue provides valuable perspective for his clients.

Chris works with clients in a variety of areas, including privately held and public companies, non-profit entities, and individuals.

Chris holds a B.S. in Accounting from McNeese State University. Additionally, he is a Certified Public Accountant and is a member of the American Institute of Certified Public Accountants (AICPA) and the Society of Louisiana Certified Public Accountants (LCPA).

 

 

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