Course Information

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Sales and Use Tax: Understanding and Measuring Use Tax
Author: Robert J. Fields

Description:
Understanding and Measuring Use Tax provides an overview of the use tax. It does not focus on rational laws, but helps you to understand the basics of use tax and how it is measured. The course begins by reviewing the key assumptions of the use tax. It moves on to cover tax on other consumption and how to differentiate between sales and use tax.

The second half of the course covers use tax measurement by reviewing how the use tax is applied to:

  • Purchases
  • Self-consumed property purchased free of tax
  • Taxpayer-owned property in used a new state
  • Self-consumed property purchased under a direct pay permit

Course Details:
Price:  $45.00
Field of Study:  Taxes
Prerequisites:  Sales and Use Tax: Understanding and Measuring Sales Tax
Level:  Basic
Advanced Preparation:  None
CTEC course number:  1075-CE-2965
Course was last updated on:  11/21/05
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Library:
Learning Center Core
Sales and Use Taxation
State Taxation

Technical Requirements:
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC California 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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