Lorman Seminar: Advanced Sales and Use Tax in Arizona

Arizona and its cities rely heavily upon sales tax collections for the bulk of their revenue. In recent years this reliance has become even greater, resulting in more aggressive collection and auditing techniques by the Arizona Department of Revenue and municipalities. This seminar will cover some of the more timely topics and issues raised by the department and municipalities in their collection and audit efforts.

This seminar will be an advanced seminar in Arizona sales and use tax and is geared for the sales and use tax practitioner, whether an accountant, tax manager, officer or perhaps their legal counsel, who has some experience and knowledge in Arizona sales and use tax.

Seminar highlights include the following:

• Current issues in the taxation of contracting
• Municipal sales and use tax
• Audit and appeal procedure
• Successor liability for unpaid sales tax on prior operator of business
• Exemption certificates

The attendee will be able to identify when construction managers won't be taxed or when they will; discuss the selected differences between the model city tax code and the state transaction privilege tax code; and review the Brink case.