- May 4, 2021 - 8:30 a.m. - 12:30 p.m.
Gordon Martens will present Texas Sales Tax for the Construction Industry as a live webinar for the Austin Chapter of the TXCPA. Attend this session learn how the Texas sales tax rules apply to all significant aspects of residential and commercial construction work. We will cover the Texas sales tax rules and Comptroller policies unique to the construction industry: lump-sum vs separated contract pricing, new construction vs remodeling, real property vs. tangible personal property, dedicated improvements, work for tax-exempt entities, etc. We will review in detail the sales tax issues frequently encountered in audits. We will also discuss other Texas taxes that apply to the construction industry, including the Texas motor vehicle sales tax, Texas motor fuel tax, and the Texas Emissions Reduction Plan surcharge, along with strategies to minimize all of the applicable taxes.
- March 1, 2021 - 9:20 a.m. to 2:15 p.m.
- Jimmy Martens and Allison Cunningham will present live virtually from the UT CLE Studio, Essentials on Texas Sales Tax for the Construction Industry. This four-part short course will cover the essentials of Texas Sales Tax for the Construction Industry.
- Part 1: Overview; Texas Sales and Use Tax Rules
- This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.
- Part 2: Sales and Use Tax Exemptions; Construction Industry Principles
- This session discusses how the Texas tax laws exempt various components of the work performed in the construction industry as well as how the pricing terms of contracts (lump-sum v separated) may generate different sales tax consequences for same types of work.
- Part 3: Site Development; Commercial Property Repairs and Remodeling
- This session reviews the development of a residential neighborhood and the sales tax consequences of various phases of work, including site development, erosion control measures, utility infrastructures, common areas, new home construction and more. We also discuss the rules and review examples of commercial real property construction and how to distinguish between taxable and non-taxable contracts.
- Part 4: Tax-Exempt Jobs; Performing Work in Declared Disaster Areas
- This session discusses how the sales tax rules apply to construction work for tax-exempt entities, such as churches, schools, the Texas highway department, etc. We review the water-related exemption rules for MUDs and other providers. We also discuss the unique sales tax rules applicable to contractors who rebuild in governmental declared disaster areas.
January 14, 2021 Course Materials
April 8, 2021- Noon - 1 pm CST REGISTER
July 8, 2021- Noon - 1 pm CST REGISTER
October 14, 2021- Noon - 1 pm CST REGISTER
January 13, 2022 - Noon - 1 pm CST REGISTER
Gordon Martens and John LaBorde, Andersen, will present the second Texas Taxes 2021 Quarterly Update. Stay on the cutting edge of Texas tax developments. Attend this quarterly webinar to hear directly from the attorneys who try Texas franchise and sales tax cases in state court. They will explain, in simple terms, the significant changes in Texas taxes that may affect you and your clients. The quarter’s updates will include legislative proposals, including a proposal to expand sales tax to legal and accounting services, changes to the Comptroller’s franchise tax apportionment rules, and recent state tax activity in the Texas courts.