ONDEMAND

All ONDEMAND courses are sponsored by the Texas Society of Certified Public Accountants.

Sales and Use Tax for the High-Tech Industry

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Join Jimmy Martens, CPA, JD for a discussion of tax issues in Texas with a particular focus on the high-tech industry. This course covers what you need to know about qualified research, internet sales, economic development agreements, and many other aspects of the technology industry. Mr. Martens also includes several court case examples that provide insights into the operator lease spectrum and deciding whether a particular item is a lease or a service. If you have questions about the tax impacts of sales vs licensing, qualified large data center exemptions, software modifications, and colocation services, this is the course for you.

Sales and Use Tax for the Oilfield Services Industry

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Join Allison Cunningham, JD for an industry specific look at Texas sales tax. This program contains information specific for the oil and gas industry such as well servicing tax, severance tax, franchise tax, motor fuels tax, and motor vehicles sales tax. If you have questions about equipment classification, types of leases, mixed services, or similar items, this is the course for you!

Texas Sales Tax for the Construction Industry

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Attend this session with instructor Jimmy Martens to learn how the Texas sales tax rules apply to all aspects of residential and commercial construction work. He will address contract pricing issues (lump-sum v. separated), new construction, remodeling, repair and maintenance. He'll also cover issues arising with dedicated improvements, common areas, erosion control measures, and tax-exempt jobs. He’ll also discuss the TERP, motor vehicle sales tax, and motor fuels tax, along with ideas to minimize taxes. Mr. Martens is a trial and appellate attorney with Martens, Todd & Leonard in Austin, Texas. He limits his practice to resolving Texas sales tax and Texas franchise tax disputes. He is also the TXCPA state-wide instructor for the full-day Texas franchise tax and Texas sales tax courses.