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Course Details

Course Information
  • smart_display Format

    Live Online with Live Q&A

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Corporate Tax

Date & Time
  • event Date

    Thursday, June 12, 2025

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    110 minutes

Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

$247.00
CPE
ALL

This webinar will review current Texas state and local tax guidelines for resident and nonresident taxpayers. Our panel of knowledgeable state and local tax professionals will explain what constitutes nexus, registration and reporting requirements, and recent legislation for multistate taxpayers and their advisers.

Faculty

Bill Crow
Lead SALT Counsel
Christian Tax Advisors

Mr. Crow is Lead SALT Counsel for CTA. He brings over 25 years of multistate tax experience including tenure as an in-house tax counsel for a supermajor oil company and as a manager and partner for major tax consulting firms (including Big 4). Mr. Crow has assisted clients across the state and local tax spectrum, including income/franchise, sales/use, and property tax matters clients in nearly 50 states.

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Christina A. Mondrik
Attorney
Mondrik & Associates

Ms. Mondrik, focuses her practice on state and federal tax controversies and litigation. She is board certified in tax law by the Texas Board of Legal Specialization. She handles IRS cases involving substantial corporate, individual and estate taxes. Her state tax experience includes disputes arising under Texas franchise tax, sales and use tax, fuel taxes, severance taxes, motor vehicle sales tax, and other state taxes. She was the 2009-13 chair of the TSCPA state taxation committee and the chair of the 2009-10 state tax conference committee. As chair of the state tax committee of the TSCPA, she was a principal drafter of comments submitted by the TSCPA in response to legislation implementing the Texas margin tax and to administrative rules promulgated under the various state taxes.

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Description

According to Texas' Comptroller, sales tax revenue was $47.16 billion for 2024. Sales tax collections are almost seven times higher than Texas' franchise tax revenue of $6.86 billion for the same year. The Texas sales tax rate is 6.25%; however, it can be as high as 8.25% when combined with local sales tax rates. Late filing and payment penalties can be significant: 5% for the first missed month, increasing to 10% in month two, and 20% if a notice is received and ignored. A Texas audit includes 12 steps, outlined on its website. Not reporting and remitting Texas sales tax when required can be time-consuming and costly.

In 2024, Texas amended Rule 3.334, utilizing the language for the Streamlined Sales Tax Agreement, even though it is not a member state, adopting destination-based sourcing to determine where local sales tax is assessed. Several counties, destined to lose significant revenue, argued that these provisions contradicted the statutory rules and prevailed in City of Coppell et al. v. Glenn Hegar. The Texas District Court ruled that the new regulations contravened the statute and could not be enforced. SALT practitioners need to understand the Texas sales tax requirements for multinational businesses.

Listen as our panel of SALT experts reviews the latest sales and local taxation developments in Texas.

Outline

  1. Background
    1. The sales tax and the use tax
    2. State tax and local taxes
    3. Goods and services
  2. Exemptions
    1. Organizations
    2. Items
    3. Uses
    4. Burden of proof
  3. Audits
    1. Sampling
    2. Important deadlines
    3. Challenging audit results
  4. Planning opportunities
    1. Separate legal entities
    2. Occasional sale exemptions
    3. Detrimental reliance


Benefits

The panel will review these and other critical issues:

  • Recent developments in Texas' sales tax legislation
  • Texas' nexus guidelines for reporting sales tax
  • The current state of Texas' audit campaign for collection of sales tax
  • How local taxes are assessed in Texas

NASBA Details

Learning Objectives


After completing this course you will be able to:

  • Identify recent developments that impact Texas sales tax
  • Determine how local taxes are assessed in Texas
  • Decide what constitutes nexus for sales tax in Texas
  • Ascertain how local taxes are administered in Texas

  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience at mid-level within the organization, preparing complex state income tax forms and schedules; supervisory authority over other preparers/accountants. Knowledge and understanding of state taxation of warranties, including mandatory, option and extended warranties; familiarity with sales tax nexus issues.


Strafford Publications, Inc. 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.