Fundamentals of Sales and Use Tax in the United States

$69.00

This three-part course on U.S. sales and use tax intends to provide a comprehensive overview of the sales and use tax system in the United States.

Part I, Fundamentals of Sales and Use Tax in the United States, focuses on the basics of sales and use tax as well as nexus standards and the implications of Court rulings such as the Supreme Court's decision on the 1992 Quill case and the recent 2018 Wayfair case.
Part II, Compliance Issues in Sales and Use Tax in the United States, provides details on compliance issues such as registration, calculating tax liabilities, reporting, payment, penalties, appeals, and audit management.
Part III, Reform and Development of Sales and Use Tax in the United States, focuses on:

  • The sales tax reform and the Streamlined Sales Tax (SST)
  • Hot topics in tax treatment regarding e-commerce, Internet sales, M&A, sales of digital goods, cloud computing and software as a service
  • A brief introduction of local sales taxes and gross receipts taxes.
This is Part I of the course focusing on addressing the following fundamental questions:
  • What is the nature and purpose of sales and use taxation?
  • What are the implications of U.S. constitutional issues on sales and use tax?
  • What is nexus?
  • Why does (or doesn't) it matter?

Course Instructors

Susie (Qi) Duong, PhD

<p>Dr. Duong is an Accounting Subject Matter Expert for Becker Professional Education. Her professional background includes working in academia as well as in the accounting industry. She started her career working for EY as a senior associate focusing on interim, final and IPO audit of corporations in non-financial sectors such as manufacturing, utility, transportation, construction, services and so on. When working in academia, she taught both undergraduate-level and graduate-level accounting courses including Financial Accounting, Managerial Accounting and Financial Valuation at the University of Michigan, the University of North Carolina at Chapel Hill and National University of Singapore. Her academic research focuses on financial reporting issues in the banking industry and the use of accounting information in small business lending and debt contracting. Dr. Duong also owns a firm that provides tax compliance, research and consulting services. She holds a PhD in Accounting from the University of North Carolina at Chapel Hill, an M.Phil (Master of Philosophy) in Accounting from the University of Hong Kong and a BA in Accounting from Fudan University. She is also a CPA, CMA, CIA and an EA.</p>

Fundamentals of Sales and Use Tax in the United States

$69.00

This three-part course on U.S. sales and use tax intends to provide a comprehensive overview of the sales and use tax system in the United States.

Part I, Fundamentals of Sales and Use Tax in the United States, focuses on the basics of sales and use tax as well as nexus standards and the implications of Court rulings such as the Supreme Court's decision on the 1992 Quill case and the recent 2018 Wayfair case.
Part II, Compliance Issues in Sales and Use Tax in the United States, provides details on compliance issues such as registration, calculating tax liabilities, reporting, payment, penalties, appeals, and audit management.
Part III, Reform and Development of Sales and Use Tax in the United States, focuses on:

  • The sales tax reform and the Streamlined Sales Tax (SST)
  • Hot topics in tax treatment regarding e-commerce, Internet sales, M&A, sales of digital goods, cloud computing and software as a service
  • A brief introduction of local sales taxes and gross receipts taxes.
This is Part I of the course focusing on addressing the following fundamental questions:
  • What is the nature and purpose of sales and use taxation?
  • What are the implications of U.S. constitutional issues on sales and use tax?
  • What is nexus?
  • Why does (or doesn't) it matter?

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823