2021 Seminars

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August 13, 2021 - 1 p.m. - 4 p.m. (4.00 hrs) Register

Jimmy Martens will teach Texas Sales and Use Tax. The course begins with the general rules discussing which goods and services are taxable. Then, we discuss how to assess local sales and use taxes, multi-state tax issues including nexus, multi-state drop shipments, and internet sales. Next, we’ll review the rules common to all taxable services and then discuss them individually, with particular emphasis on real property services, repairs & remodeling of personal property and commercial property, data processing, information services. We’ll also address issues arising in various industries including real estate construction, oil and gas, and high-tech.

Objectives:

The course also discusses exemptions, including sales for resale manufacturing and export sales. We’ll cover issues arising in business formation, foreclosures, leases, and rentals. Finally, we’ll review strategies for handling audits, including steps to take before, during, and after the audit. Throughout the course, we’ll review the latest court cases, new legislation, and recent Comptroller policy pronouncements.

Major Topics:

• Real Estate Construction

• Manufacturing

• Oilfield Services

• Software/Internet

• Resale & Other Exemptions

• Out-of-state Purchases

• Bare Equipment Rentals

• Equipment Rentals with Operators

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August 13, 2021 - 8:30 a.m. - 12:30 p.m. (4.00 hrs) Register

Jimmy Martens will present the Advanced Texas Franchise Tax Workshop. Attend this course to gain in-depth knowledge of the Texas franchise tax issues faced by businesses in Texas’ major industries. This course is written and presented by attorneys who work on the front lines, trying complex Texas franchise tax cases in court and arguing the ensuing appeals. Participants work through hypothetical problems covering:

  • revenue exclusions
  • COGS and compensation subtractions
  • apportionment
  • tax rate
  • and combined reporting issues

Our problem sets help you develop a deeper understanding of complex franchise tax issues that arise in common Texas industries such as oil & gas, technology, transportation, construction, health care and manufacturing.

Course objective(s):

Through this workshop, attendees will gain a deeper understanding of complex franchise tax issues that arise in common Texas industries such as oil & gas, technology, transportation, construction, health care and manufacturing.

Prerequisites: The method of presentation is online instruction and the program level is intermediate/advanced. Attendees should have a basic understanding of franchise tax and there is no advanced preparation required.

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July 16, 2021 - 10:00 a.m. - 11:00 a.m. (1.00 hr) REGISTER

Jimmy Martens and Carl Walker, Texas Taxpayers and Research Association will present this course.

The 2021 Legislature is reviewing numerous, significant changes to Texas’ tax laws. Many are complicated. Attend this session to learn about those that become law and their potential impact on your business or your clients’ businesses.

If you cannot watch the entire webcast at its scheduled time, register now and view the recording and eCourse when it is available in “Your Briefcase” after the webcast. Earn CLE credit (in TX and CA) on your time!

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July 8, 2021- Noon - 1 pm CST REGISTER

Stay on the cutting edge of Texas tax developments. Attend this quarterly webinar to hear directly from the attorneys who try Texas franchise tax 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. Gordon Martens will be joined by guest speaker Doug Sigel. Mr. Sigel is Practice Group Leader for Sales & Use and Income Tax at Ryan Law and has three decades of experience trying state tax cases and handling the ensuing appeals in Texas and across the country. Mr. Sigel will share his insights on state tax developments in the Texas courts and Texas legislature, including recent changes to the procedures for pursuing refund claims and protest suits through the Texas courts.

October 14, 2021- Noon - 1 pm CST REGISTER

Dan Butcher, Member at Clark Hill PLC, will join Gordon Martens.

January 13, 2022 - Noon - 1 pm CST REGISTER

Bobby Bui, Managing Director , State & Local Tax at KPMG LLP, will join Gordon Martens.

January 14, 2021 Course Materials

April 8, 2021 Course Materials

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June 23, 2021 - 8:30 a.m. - 12:30 p.m. REGISTER

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.

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June 15, 2021 - 8:30 a.m. - 12:30 p.m. (4.00 hrs) REGISTER

Jimmy Martens and Gordon Martens will present the Advanced Texas Franchise Tax Workshop. Attend this course to gain in-depth knowledge of the Texas franchise tax issues faced by businesses in Texas’ major industries. This course is written and presented by attorneys who work on the front lines, trying complex Texas franchise tax cases in court and arguing the ensuing appeals. Participants work through hypothetical problems covering

  • revenue exclusions
  • COGS and compensation subtractions
  • apportionment
  • tax rate
  • and combined reporting issues

Our problem sets help you develop a deeper understanding of complex franchise tax issues that arise in common Texas industries such as oil & gas, technology, transportation, construction, health care and manufacturing.

Course objective(s):

Through this workshop, attendees will gain a deeper understanding of complex franchise tax issues that arise in common Texas industries such as oil & gas, technology, transportation, construction, health care and manufacturing.

Prerequisites: The method of presentation is online instruction and the program level is intermediate/advanced. Attendees should have a basic understanding of franchise tax and there is no advanced preparation required.

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  • 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.

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Texas Tax Policy & Legislative Updates

February 18, 2021 - 2:00-3:00 p.m.

Gordon Martens will be co-presenting with John LaBorde for TEI (Tax Executives Institute) on February 18 from 2:00-3:00 p.m.

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February 5, 2021

Allison Cunningham will be presenting at the State Bar of Texas Tax Section's Tax Law in a Day 2021 Virtual Conference. Ms. Cunningham's presentation will cover Handling Your First Sales Tax Audit.

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January 12, 2021 - 11:30am - 1:30 pm CST

Gordon Martens will present Texas Sales Tax for the Construction Industry as a live webinar for the Austin Chapter of the TXCPA.