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Transaction Tax Executive Fiat

 
 Wednesday, Nov. 07, 2018 from 1:00 pm to 4:00 pm
 Online
 
3.0
19 / 2-31407
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
VSCPA Members
$99.00 Regular Registration
Nonmembers
$129.00 Regular Registration
Designed For:
*Recognize how to correctly discern separation of powers, due process, and executive fiat issues *Recognize how transaction tax personal property definitions are correctly construed from state general property laws as corporeal moveable property *Recognize when state or local jurisdictions have
Prerequisite:

This webcast is an intermediate continuing education webcast.
It is assumed the webcast participant has fundamental knowledge of state or local jurisdiction sales, use, or transaction privilege taxes

Many state executive agencies are usurping the legislative department function to increase the transaction tax base. Such practices usually involve executive department action to impermissibly expand the definition of tangible personal property beyond the meaning of corporeal movable property. This webcast uses a particular example involving the Arizona Department of Revenue to exhibit this problem.

Syllabus

Lesson 1.

Introduction

Lesson 2.

Constitutional Infirmities

Separation of Powers Doctrine

Due Process

Executive Fiat

Lesson 3.

Intangible-Tangible Distinctions

Lesson 4.

Consequential-Inconsequential Distinctions

Lesson 5.

Arizona Department of Revenue Administrative Regulation A.A.C. R15-5-150

Lesson 6.

Arizona Department of Revenue Administrative Ruling TPR 90-2

Lesson 7.

Conclusion

**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.

Related Events

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.