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
Financial Planning, IRS EA Federal Taxation
<p>This course will be an overview of:</p>
<ul>
<li>The nature and purpose of sales and use tax</li>
<li>Implications of U.S. constitutional issues on sales and use tax</li>
<li>General principals of nexus and the related Supreme Court cases</li>
<li>Nexus based on economic presence</li>
<li>The Streamlined Sales Tax Agreement</li>
<li>Common trends in expanding the sales and use tax base</li>
</ul>