Streamlined Sales Tax Project Guide

$149.00

SKU: 411589

Description

Understand the issues involved in complying with the sales tax registration and reporting requirements in multiple states.
Many companies that do business in several states do not fully understand the sales and use tax requirements for multistate businesses. The Streamlined Sales Tax Project and recent Wayfair decision provide guidance to businesses through the complexity in state sales tax systems.
This presentation is critical for company representatives responsible for sales and use tax billing and tax compliance to understand the issues involved in complying with the sales tax registration and reporting requirements in multiple states, familiarize themselves with the Streamlined Sales Tax Project and Wayfair decision, and identify the states where tax registrations are required. Failing to properly fulfill these requirements can result in sales and use tax exposure and potential penalties and interest.

Date: 2025-01-23 Start Time: 1:00 PM ET End Time: 2:05 PM ET

Learning Objectives

* You will be able to describe the history of sales and use tax nexus, the implication of the Wayfair decision and its complexities.

* You will be able to discuss the types of varying sales and use tax laws the states impose and the resulting need for simplification that is included with the Streamlined Sales and Use Tax Project.

* You will be able to identify how the Streamlined Sales Tax Project has provided simplification in the imposition and administration of state sales and use tax.

* You will be able to recognize how the impact of the Streamlined Sales Tax Project can benefit taxpayers and ease the sales and use tax compliance process.

Introductions

Sales Tax Basics
• Provide a General Explanation of the Basics of Sales and Use Taxes
• Provide Examples of Common Issues Regarding Variances in State Sales Tax Laws
• Provide Examples of Common Issues Regarding Nexus

Sales Tax Nexus
• Discuss the History of Sales Tax Nexus
• Examine Relevant Nexus Related Case Law Including Quill, Complete Auto Transit, Wayfair, etc.
• The Fallout From the Wayfair Decision Including Economic Nexus and Marketplace Facilitator Laws

Purpose of Streamlined Sales Tax Project
• Discuss the Origin and Purpose of the Streamlined Sales Tax Project
• Review the Participating and Non-Participating Streamline States

Accomplishments and Benefits of Streamlined Sales Tax Project
• Provide Examples of Streamline Projects Such as Standardized Definitions, Exemption Certificates, and Sales Tax Matrix
• Provide Specific Industry and State Examples of How These Apply
• Current Status of Streamlined Sales Tax Project

Questions and Comments

AIPB ,Enrolled Agents ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Martin Joseph-Crowe LLP, Jose Dominguez – Crowe LLP, Mary Jo B. Zuelsdorf, CMI – Crowe LLP