Sales and Use Tax in California

• Overview

Gain a better understanding of your sales and use tax obligations in California.The California Board of Equalization Sales and Use Tax division is ever changing. Stay up-to-date on sales and use tax remittance. Daniel Thompson of Thompson Tax & Associates, LLC is a leader in the world of sales and use tax and details the steps any California company would need to take in order to comply with his home state's Board of Equalization. Whether you are new to the world of sales and use tax or a seasoned veteran, you will benefit from learning what it takes to properly prepare for a California sales/use tax audit, what it really takes to be in compliance, and what sales/use tax permit will be necessary for your business. Learn how to determine which district(s) your company has sales/use tax nexus in and how that affects the supplemental schedules filed with the California sales/use tax return.

Authors

Agenda

History and Foundation of the California State Board of Equalization (BOE)

• Board Members and Structure

• Current BOE Events and Enforcement

• BOE Redistricting

Sales Tax 101

• Sales Tax - Who and When It Applies

• Use Tax - What Really Is "Use Tax"

• Seller's Use Tax - out of State Sellers Beware

BOE Compliance

• Various Types of Permits

• In-State "District Nexus"

• Bradley Burns - More Important Than Ever

Audits and Appeals - There Goes Your Day

California Partial Manufacturing Exemption