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.
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