BarbriSFCourseDetails
  • videocam On-Demand
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

Texas Sales and Use Taxes: Nexus Guidelines, Reporting and Registration, Current Audit Campaign

$247.00

This course is $0 with these passes:

CPE
ALL
  1. keyboard_arrow_leftBack
BarbriPdBannerMessage

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: A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5% penalty is assessed. If tax is paid over 30 days after the due date, a 10% penalty is assessed. Higher penalties may apply in the case of an ignored audit or assessment notice, or in the case of missing documents or fraud. 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.

Presented By

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.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
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.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Credit Information

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

Date + Time

  • event

    Thursday, June 12, 2025

  • schedule

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

  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. Controversies
    1. Audits
    2. Litigation
    3. Other matters
  4. Planning opportunities
    1. Separate legal entities
    2. Occasional sale exemptions
    3. Detrimental reliance

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

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.


BARBRI 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.

BARBRI CE webinars-powered by Strafford-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .