<p>The three courses on U.S. sales and use tax intend to provide a comprehensive overview of the sales and use tax system in the United States.</p> <ul> <li>Course I, <strong>Fundamentals of Sales and Use Tax in the United States,</strong> focuses on the basics of sales and use tax as well as nexus standards and the implications of Court rulings such as the Supreme Court&rsquo;s decision on the 1992 <em>Quill</em> case and the recent 2018<em> Wayfair</em> case.<br /> &nbsp;</li> <li>Course II, <strong>Compliance Issues in Sales and Use Tax in the United States,</strong> provides details on compliance issues such as registration, calculating tax liabilities, reporting, payment, penalties, appeals, and audit management.<br /> &nbsp;</li> <li>Course III, <strong>Reform and Development of Sales and Use Tax in the United States,</strong> focuses on:<br /> (1) The sales tax reform and the Streamlined Sales Tax (SST);<br /> (2) Hot topics in tax treatment regarding e-commerce, Internet sales, M&amp;A, sales of digital goods, cloud computing and software as a service;<br /> (3) A brief introduction of local sales taxes and gross receipts taxes.<br /> &nbsp;</li> </ul> <p>This is <strong>Part II of Course II</strong> focusing on addressing the following fundamental questions:</p> <ul> <li>What are the consequences for noncompliance?</li> <li>How do taxpayers respond to audit by tax administrations?</li> </ul>