Sales and Use Tax for Alabama CPAs

Bruce Ely, partner in the Birmingham office, and Will Thistle and Jimmy Long, associates in the Birmingham office, will be leading this annual seminar on behalf of the Alabama Society of CPAs.

With increasing catalog sales and e-commerce, and multistate transactions, sales and use tax is an area filled with many unanswered questions and complexities of concern to accountants. And Alabama's sales and use tax system is more complicated than most, since we are the only state that allows each and every municipality and county not only to levy but collect its own sales, use, rental and lodging taxes.  This comprehensive course is limited to licensed CPAs who are members of the ASCPA.

Major Topic Include:

• Sales and use tax and e-commerce
• Nexus and interstate sales or intra-state sales
• Specific rules for retailers, manufacturers and service industry
• Sales and use tax for local governments
• Sales and use tax assessments and appeal procedures
• Special issues including how to handle the audit

Objectives:

• Understand the latest nexus laws and Alabama Department of Revenue regulations and rulings
• Identify the effect of e-commerce on your clients or company
• Analyze state sales, use, and rental tax laws affecting specific Alabama industries

Notes:

This course or a portion thereof has been approved by the Mandatory Continuing Legal Education Commission of Alabama for a maximum of 6.4 hours' credit, including 0 hours of ethics (if applicable).

As required under Regulation 4.6., each participating attorney shall be allowed the opportunity to complete an evaluation questionnaire addressing the quality, effectiveness and usefulness of the program. The questionnaires must be maintained for a period of 90 days following this approved program, pending a request to submit them for the Commission's review.

If you have any questions, please contact Carol Thornton, Regulatory Administrative Assistant/MCLE at P. O. Box 671/Montgomery, AL 36101 or by phone at (334) 269-1515.

CPE Credit: 8.00 AA

Early Bird Registration Fee: $250 (ASCPA Members), $300 (Non-Members)

Standard Fee: $275 (ASCPA Members), $325 (Non-Members)