Fundamentals of sales and use tax in the United States
After completing this course, the learner should be able to:
- Recognize the nature and purposes of sales and use tax
- Distinguish between sales and use tax
- Recognize the importance of sales and use tax to state and local economies
- Identify the implications of constitutional issues on sales and use tax
- Define nexus and recognize its importance
- Identify historical nexus standards based on physical presence
- Recognize and explain the implications of landmark sales tax Supreme Court cases to remote sellers
- Recognize economic presence nexus
- Describe aspects of the Streamlined Sales Tax Agreement
- Describe common trends in expanding the sales and use tax base
Instructor bio
Julie McGinty has served as subject matter expert for Becker since 2016, working on CPA exam review for REG and most recently as a presenter of CPE courses. Julie is a Senior Lecturer at the University of Georgia. She teaches federal taxation classes at the graduate level. She holds a bachelor’s and master’s degree in accounting from the University of Georgia. In addition to teaching, Julie is a sales & use tax consultant, advising businesses on nexus, product taxability and compliance issues. Julie also serves as president of the board of directors for the Athens Area Diaper Bank, which distributes more than 400,000 diapers each year to babies at risk of diaper need.
Education
- University of Georgia
- BBA
- MAcc
Licenses & designations
- CPA
Teaching & instruction
Organizations
What do you love about Becker?
"Becker takes something that is challenging (CPA exam) and makes it very doable with roadmap and the materials needed. And then once you're a CPA, it's a familiar and trusted brand that you can rely on for CPE."
What would you tell an accounting student today?
"Take advantage of the education you are receiving now. You will never again get this amount of time in a room with someone whose job it is to teach you! You can learn it now with the help of someone or you can teach it to yourself later. Choose now!"
Becker fun fact
"My bucket list includes visiting all the Disney Parks in the world! Two down and four to go. Disneyland Paris is next in Spring 2025."
Instructor bio
Heather is a CPA in the states of Tennessee and Georgia with 17 years of experience in corporate income tax. She began her career with PwC in Atlanta, where she practiced income tax accounting and compliance for clients in a variety of industries and served as an instructor for national ASC 740 associate series training. Heather has served as the tax director for public companies, including Regal Entertainment Group and, most recently, Scripps Networks Interactive. She holds a bachelor’s degree in business administration and a master’s degree of accountancy from the University of Tennessee.
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