SALES AND USE TAX TREATMENT OF CONSTRUCTION CONTRACTORS

A Live Two-Hour Audio Seminar from CCH

Thursday, April 8, 2010 - 1 PM Eastern; Noon Central; 11 AM Mountain; 10 AM Pacific

Register Today for Only $249 Per Site and Have an Unlimited Number of Users Participate!

Invite Colleagues, Customers, Prospects and Business Referral Sources to Join You!

Learn About Unique Sales and Use Tax Issues for the Construction Industry

This two-hour telephone seminar will examine a range of important sales and use tax issues that construction contractors need to know and deal with. Sales and use taxes pose some unique problems for construction contractors engaging in real property construction and related activities. In this insightful session, noted state tax experts, educators and authors, John C. Healy, M.S.T., CPA and Bruce Nelson, M.A., CPA, will explore the complex issues and problems that sales tax poses for construction contractors doing business in a multistate or single state tax environment. Healy and Nelson will present practical tips and insights to help you handle some of the vexing sales and use tax problems encountered by contractors. Time will be provided for you to ask questions to the presenters via phone or e-mail during the presentation.

Program Topics

Healy and Nelson will discuss and explain an array of issues and considerations, including:

• The dual role of the contractor as both consumer and retailer and its implications
• Real property versus tangible personal property
• The impact of contract type (e.g., lump-sum, time and material, and cost-plus) on sales and use taxation
• Use tax issues for contractors
• Exemption certificate flow-through
• Bidding implications for sales and use taxes
• Contractors and manufacturing facilities
• Turnkey projects and their implications
• Repairing real property versus tangible personal property
• Recent sales tax audit trends - what the auditors are looking at now, and more!

Learning Objectives

• Understand the unique sales tax issues that apply to taxpayers in the construction industry
• Gain awareness of special situations and areas that can potentially trigger problems
• Identify potential opportunities that contractors can consider to reduce sales and use tax liabilities

Who Should Attend?

Contractors and their employees handling sales and use tax issues; CPAs, accountants, enrolled agents, tax attorneys and other business and financial advisors working with contractors and real estate developers on sales and use tax issues; and manufacturers or others contemplating construction projects.

SPECIAL GIFT!

• Each registered site will also get a complimentary issue of CCH’s Journal of State Taxation
  

Register today for this insightful program on Thursday, April 8 at 1 PM Eastern, Noon Central; 11 AM Mountain; 10 AM Pacific. 

About the Speakers:

John C. Healy, M.S.T., CPA  John C. Healy, M.S.T., CPA, is a senior lecturer in the University of Wisconsin-Milwaukee Sheldon B. Lubar School of Business' Online Graduate Certificate in State and Local Taxation; Managing Director of the Deloitte Multistate Tax Center at the University of Wisconsin-Milwaukee Sheldon B. Lubar School of Business; and co-author of CCH's Multistate Corporate Tax Guide. John has more than 30 years of state and local tax experience and has held SALT management positions at Miller Brewing Company and General Electric Medical Systems. He has a Bachelor of Science degree in accounting from Marquette University and a Master of Science degree in taxation from the University of Wisconsin-Milwaukee. He is also a certified public accountant. John has published numerous articles in professional tax journals and is a past recipient of IPT's Literary Award. He is also the author of CCH’s Surviving a Sales and Use Tax Audit and co-author of CCH’s Sales and Use Tax Answer Book. John has served as an instructor in a variety of continuing professional education and university tax courses. He is a member of the AICPA and Wisconsin Institute of CPAs and is past chair of the WICPA Wisconsin Taxation Committee.

Bruce Nelson, M.A., CPA  Bruce Nelson, M.A., CPA, is a Senior Tax Manager with the CPA firm, Erhardt, Keefe, Steiner and Hottman in Fort Collins, Colorado. Mr. Nelson was most recently with Silverstein & Pomerantz LLP, a boutique law firm focused on state and local tax services. He also previously served as the Manager of Tax Policy for the State of Colorado Department of Revenue, as well as a Senior Manager in Denver's Ernst & Young LLP office for several years where he supervised the state and local tax group. Mr. Nelson specializes in audit defense and controversy work and in advising clients in state and local tax planning in both sales tax and multistate corporate income tax. He has worked with clients in various industries, including manufacturing, retail, computer technology and software, entertainment, mining, and services. Mr. Nelson is a frequent speaker at professional meetings and teaches continuing education classes in state and local tax for the University of Denver's Graduate Tax Program, the Colorado Society of CPAs, and the AICPA. He is also on the adjunct faculty for Regis University, where he teaches courses in individual, partnership, and corporate taxation. Mr. Nelson has published more than 30 tax articles in a variety of professional periodicals. He is a regular columnist for CCH's Journal of State Taxation and a co-author of CCH's Sales and Use Tax Answer Book. He is a member of the AICPA and the Colorado Society of CPAs, where he has served on the Society's State Tax Committee.

How the Audio Seminar Works

CCH’s live audio seminars require nothing more than a telephone connection. For the single per-site fee, you can have an unlimited number of listeners at your site participate, get up to speed and in-the-know on important topics, and get special bonus publications included with the seminar. Handout materials are provided in PDF format that you can download and copy for all those who will participate in the seminar at your location.

Practice Development Tip! Invite colleagues, business referral sources, clients and prospects to your office to listen in and participate on this seminar with you. They’ll appreciate your invitation to hear directly about this important topic.

Visit CCHGroup.com/AudioSeminars for more audio seminar topics, dates and times!

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Special Gift

Each registered site will also get a complimentary issue of CCH’s Journal of State Taxation.

Order CD Recordings of CCH Audio Seminars

If you are unable to attend this upcoming event and would like to order a recording—or if you would like to order recordings of past CCH Audio Seminars, please visit the CCH Audio Seminar Archive Library today.

Pricing:

Our Guarantee

If for any reason you are not completely satisfied with this program, we will provide a full refund - no questions asked!

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