Texas & Louisiana Sales and Use Tax
LCPA Member Center Two Lakeway Building
3850 N. Causeway Blvd., Suite 1650
Metairie, LA
70002
8.00 Credits
Member Price $169.00
Non-Member Price $400.00
Overview
After completing this 8-hour course, you’ll gain a working knowledge of the important provisions of Louisiana’s & Texas’ sales and use tax rules. Experienced instructors from each state will share their knowledge and experience about the application of the tax rules to businesses and the transactions they conduct in their states.Jimmy Martens and Gary Dressler will cover recent sales tax law changes enacted by the Texas and Louisiana 2024 legislatures.
Printed course materials will be provided.
AGENDA
8:30 - 10:00 am
- Texas Sales & Use Tax Overview: Taxable Goods and Services; Registration, Permit and Reporting; Local Sales & Use Tax; and Common Mistakes.
- Multistate Tax Issues: Economic Nexus Rule; Flat Rate Rule; Marketplace Providers; and Multistate Allocation & Use Tax.
- Taxable Services: Categories; Common Rules; Real & Personal Property Repairs; Data Processing; Information Services; Computer Consulting; Real Property Construction; and Oilfield Services Industry.
10:00 - 10:10 am Break
10:10 - 12:00 pm
- Texas Sales & Use Tax Exemptions: Resale; Manufacturing; Agriculture Exemptions; Research Exemptions; and Gas & Electricity.
- Business Transactions: Forming a Business; Occasional Sales; Liquidating a Business; Selling a Business; Leases & Rentals; and Operator Lease Issues.
12:00 - 12:30 pm - Box Lunch
12:30 - 2:00 pm
- Louisiana Sales Tax Overview: Basic Concepts of Louisiana Sales Tax Nexus; Sales & Use Tax; Taxable Goods; Taxable Services; and Lease Tax & Leases.
2:00 - 2:10 pm Break
2:10 - 3:30 pm
- Sales Tax Exclusions & Exemptions: Exclusions; Exemptions; and Suspension of Exemptions
3:30 - 4:00 pm
- Selected Sales & Use Tax Issues: Uniform Local Sales Tax Code; Credit for Taxes Paid; and Managing Audits.
Objectives
- Determine whether transactions are subject to sales tax, subject to use tax, exempt, or nontaxable
- Identify key sales and use tax terms and the corresponding definitions
- Ascertain whether a taxpayer location requires a sales tax permit
- Identify the types of governmental entities that impose sales and use taxes
- Determine the amount of sales tax that applies to a transaction
- Differentiate between taxable and nontaxable services
- Identify common issues that arise during sales and use tax audits
- Identify the date that remote sellers must obtain permits and collect sales and use tax
Notice
Format: This is the IN PERSON option for this seminar. Attending in person enriches the learning experience and allows you to network with other CPAs around the state and expand your network and professional resources. If you are unable to attend in person you can register for the virtual option here.
Leader(s):
Leader Bios
Gary Dressler, Associate Tax Director, EAG Gulf Coast, LLC
Gary Dressler, CPA, is an Associate Director with EisnerAmper's (formerly Postlethwaite & Netterville) Tax Services Group. He has more than 27 years of State and Local Tax (SALT) experience. His primary focus is on all matters pertaining to state and local taxation, including planning, consulting, audit representation, and representation at both state and local appeals hearings.
Prior to joining P&N, Gary spent 19 years in the retail industry, 2 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, Arkansas and Mississippi.
He is a past Chair of the Society of Louisiana CPAs and Past President of the non-profit association's New Orleans Chapter. He currently serves on LCPA's Financial Literacy and Career Awareness committees.
Jimmy Martens
Jimmy Martens, Attorney and CPA, is a partner with Martens, Todd & Leonard, a Texas tax litigation law firm located in downtown Austin, Texas. Mr. Martens has tried tax cases through both the Texas Supreme Court and the U.S. Supreme Court. He limits his practice to challenging Texas franchise and sales tax assessments during audits, in administrative hearings, and in the state courts of Texas. He is board certified by the Texas Board of Legal Specialization in Tax Law. View a list of his reported cases here.
He is a vice chair of the Tax Controversy Committee of the State Bar of Texas and a former chair of the Tax CLE Committee. Mr. Martens serves as the course instructor for the TXCPA's statewide course on the Texas franchise (margin) tax and the Texas sales & use tax. He has taught Texas State Taxation and Tax Controversies & Litigation at the University of Texas School of Law. He writes and speaks frequently on a variety of tax subjects. He received his B.B.A. and J.D. degrees from the University of Texas at Austin, both with honors.
Non-Member Price $400.00
Member Price $169.00