Reform and Development of Sales and Use Tax in the United States – Part 1

$49.00

The three courses on U.S. sales and use tax intend to provide a comprehensive overview of the sales and use tax system in the United States

  • Course 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.
  • Course 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.
  • Course 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 1 of Course III focusing on addressing the following questions:
  • What are the purposes and consequences of sales tax reforms such as SST?
  • What is the impact of the case of Quill and the case of Wayfair on sales and use tax reform?
  • What is the impact of the growth of e-commerce and Internet sales on sales and use tax reform?
  • What is the sales tax treatment of special transactions such as M&A?

Reform and Development of Sales and Use Tax in the United States – Part 1

$49.00

The three courses on U.S. sales and use tax intend to provide a comprehensive overview of the sales and use tax system in the United States

  • Course 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.
  • Course 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.
  • Course 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 1 of Course III focusing on addressing the following questions:
  • What are the purposes and consequences of sales tax reforms such as SST?
  • What is the impact of the case of Quill and the case of Wayfair on sales and use tax reform?
  • What is the impact of the growth of e-commerce and Internet sales on sales and use tax reform?
  • What is the sales tax treatment of special transactions such as M&A?

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