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Making Sense of Sales Tax

Making Sense of Sales Tax describes the fundamentals of sales tax and sales tax compliance.

Making Sense of Sales Tax describes the fundamentals of sales tax and sales tax compliance. Videos, knowledge checks, and a final quiz help you learn sales tax concepts.

About this training

Learn how sales tax gets calculated based on your company's tax profile. Walk through the compliance process and learn to mitigate the risks of collecting and remitting sales tax. Choose the regular version to jump right in, or choose the CPE-credit version to register and earn NASBA CPE credits.

Objectives

The Fundamentals
  • Define sales tax
  • Identify the correct sales tax collection process
  • Identify the role of a business and a taxing jurisdiction in the sales tax compliance process
  • Identify potential consequences of not registering, collecting, and remitting the correct amount of sales tax
  • Differentiate transactions as sales tax, sellers use tax, or consumer use tax
Business Basics
  • Identify the three pieces information that define a business’s tax profile
  • Define nexus
  • Identify examples of what can be considered “physical presence” as it relates to nexus
  • Identify the most common types of exempt customers
  • Determine the purpose and importance of an exemption certificate
  • Identify two ways of managing exemption certificates
  • Identify complexities of product taxability 
  • Define tax holidays
  • Identify necessary steps to take before making sales in a jurisdiction
Compliance Cycle
  • Identify the steps of the compliance cycle
  • Identify best practices when reconciling a general ledger
  • Define location-based filing
  • Identify five events or changes within a business that would trigger a compliance risk for the business
  • Identify three industries that have a burdensome tax compliance process
  • Identify ways to mitigate sales tax compliance risks