Fundamentals of Sales and Use Tax in the United States
Provider: Becker Professional Education
Length: 145
Taxes
2.5 CPE Credits
Basic
QAS self study
This course will be an overview of:
- The nature and purpose of sales and use tax
- Implications of U.S. constitutional issues on sales and use tax
- General principals of nexus and the related Supreme Court cases
- Nexus based on economic presence
- The Streamlined Sales Tax Agreement
- Common trends in expanding the sales and use tax base