Course Details

Sales and Use Tax Key Compliance Fundamentals

Webinar: ID# 1012922
Recorded CD
About This Course:
To meet the challenge of state and local sales and use tax compliance, tax staff must master the fundamental concepts, starting with the differences between sales and use taxes, and the distinction between the four types of sales taxes: seller privilege, consumer levy, transaction, and gross receipts.

The compliance challenges grow from there. Tax staff must understand how destination and origin sourcing of transactions work, grasp the differences between the Quill physical presence standard and different kinds of attributional nexus, and learn to cope with state variations in multi-state tax laws.

Tax staff should understand the impact of the Streamlined Sales and Use Tax Agreement and typical state approaches to filing frequency, e-filing and e-payment, exemptions and certificates, and vendor compensation. Such fundamentals will enable tax staff to efficiently and accurately comply with state sales tax.

Listen as our panelists review and explain the most important multi-state sales and use tax compliance concepts.


I. Essential concepts of sales tax

  • Sales tax vs. use tax
  • Four types of taxes (seller privilege, consumer levy, transaction, gross receipts)
  • Alternative vendor responses to sales taxes (shifting, absorption, separation)

II. Sourcing transactions

  • Meaning of destination-based vs. origin-based

III. Nexus

  • Quill physical presence standard
  • Trends in representational, click-through, online affiliate nexus

IV. Role of Streamlined Sales Tax Project

V. Sales tax exemptions and exemption certificates

VI. Revenue agency administration of sales tax

  • Filing frequency
  • E-filing
  • E-payment
  • Vendor compensation


The panel will enable you to take on these and other challenging questions:

  • When does sales tax apply to a transaction, and when is a transaction subject to use tax instead?
  • How do various states determine the sourcing of a sale, by origin or destination?
  • Which sales tax exemptions apply to a purchase or sale, and how should those exemptions be documented to withstand an audit?
  • How frequently must returns be filed in a state, and what method of payment must be used?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Upon completing this seminar, you will have an improved fundamental grounding in sales and use tax concepts that will prepare you for more effective compliance work in various states.

The Presenters:

Joseph Geiger, Senior Tax Consultant, Vertex, Berwyn, PA

Mr. Geiger works with the company's Tax Process Consulting Group and has more than 25 years of experience with income, sales and use and other taxes, with particular expertise in tax appeals, audit controversies and reverse audits. He also has worked in tax compliance for corporations and for public accounting firms.

Sean Weaver, Director, Ryan, Alexandria, VA

Mr. Weaver specializes in providing multi-jurisdictional transaction tax services to Fortune 500 companies in a variety of industries. These services include sales &use tax recovery, sales &use tax audit defense, voluntary disclosure, and strategic advisory services.

Keith Huggett, Sales Tax Expert, The Tax Office, Roseville, CA

Mr. Huggett has worked on both sides of the sales tax equation, having worked directly for the California State Board of Equalization for seven years and in public accounting for eight years. His strategies on state and local tax and fuel tax for clients reflect his expert knowledge gained consulting with Fortune 500 as well as small entrepreneurial companies.

Credits Available

This program has been approved for 2.0 CPE hours through Strafford Publications. CPE Credit is available only for the LIVE webcast. Recorded versions do not qualify for credit.

Strafford 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.


To obtain CPE credit, attendees must participate in the live event, return an Official Record of Attendance to Strafford affirming their participation (including the CPE code announced during the program), and pay a processing fee of $35 per person.

Credit Confirmation

Strafford will mail a certificate of credit within approximately 2 weeks of receiving an attendee's completed Official Record of Attendance—provided all required conditions have been satisfied.


Handout materials and the phone number for live presentations are made available to you 1 day prior to the event via email from the presenter. Copies of the presentations are included with recorded versions.

If you order a recorded version of the webinar, CD's will be mailed out approximately 10 days after the live event. Shipping is included in the price of recorded versions.

Sales and Use Tax Key Compliance Fundamentals
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Course Details
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