Texas Sales and Use Tax - Virtual

After completing this 4-hour course, you'll gain a working knowledge of the important provisions of Texas sales and gross receipts tax rules. Both course instructors will share their knowledge and experience about the application of the tax rules to businesses and the transactions conducted in their states.

Objectives

• Determine whether transactions are subject to sales tax, use tax or gross receipts tax
• Identify key sales and use tax terms and the corresponding definitions
• Ascertain whether a taxpayer's location requires a sales tax permit
• Identify the types of governmental entities that impose sales and use taxes
• Determine the amount of sales tax that applies to a transaction
• Differentiate between taxable and nontaxable services
• Identify common issues that arise during sales and use tax audits

Credits

Leaders

• Jimmy Martens

  Jimmy Martens, Attorney and CPA, is a partner with Martens & Leonard, a Texas tax litigation law firm located in downtown Austin, Texas. Mr. Martens has tried tax cases through both the Texas Supreme Court and the U.S. Supreme Court. He limits his practice to challenging Texas franchise and sales tax assessments during audits, in administrative hearings, and in the state courts of Texas. He is board certified by the Texas Board of Legal Specialization in Tax Law. View a list of his reported cases here.

  He is a vice chair of the Tax Controversy Committee of the State Bar of Texas and a former chair of the Tax CLE Committee. Mr. Martens serves as the course instructor for the TXCPA’s statewide course on the Texas franchise (margin) tax and the Texas sales & use tax. He has taught Texas State Taxation and Tax Controversies & Litigation at the University of Texas School of Law. He writes and speaks frequently on a variety of tax subjects. He received his B.B.A. and J.D. degrees from the University of Texas at Austin, both with honors.

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