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Live Webcast Replay

Texas Sales & Use Tax

Total Credits: 4 including 4 Taxes - Technical

Average Rating:
Partner Produced |  Tax
Jimmy Martens
Course Levels:
4 Hours


The course begins with a general discussion of the rules pertaining to which goods and services are taxable. Next, we discuss local sales and use taxes, multi-state nexus South Dakota v. Wayfair and the status of Teas rules and laws (proposed, passed, or adopted) to implement the Wayfair decision. Then, we’ll review the rules common to all taxable services and then each of them individually, with particular emphasis on real property services, repairs & remodeling of personal property and commercial property, data processing, information services.  We’ll address issues arising in various industries including real estate construction, oil and gas, and high-tech.


The course covers the major exemptions, including sale for resale, manufacturing, and export sales. We’ll address 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.

Basic Course Information

Learning Objectives
  • Real Estate Construction
  • Manufacturing
  • Oilfield Services
  • Software/Internet
  • Resale & Other Exemptions
  • Out-of-state Purchases
  • Bare Equipment Rentals
  • Equipment Rentals with Operators

Major Subjects
  • Texas Sales Tax

Course Materials


Jimmy Martens's Profile

Jimmy Martens Related seminars and products:


Martens, Todd, Leonard, Taylor & Ahlrich

Jimmy Martens is a trial and appellate attorney who specializes in challenging Texas franchise and sales tax assessments during audits, in administrative hearings, and in the state courts of Texas. He is the course instructor for TXCPA’s statewide courses on the Texas franchise (margin) tax and the Texas sales & use tax. He is also a CPA and board certified in Tax Law. He may be reached by e-mail at and by phone at 512-542-9898.

Additional Info

Basic Course Information

Advanced Preparation None
Course Developer LAT Seminars
Date Added to Catalog 02/26/2019
Designed For CPAs, return preparers, and bookkeepers
Prerequisites None
Original Recording Date 2/29/2019
Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199). 

Course Registration Requirements

Online Registration

Instructional Delivery Method

Group Internet Based

Official Registry Statement

Business Professionals' Network, Inc. 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: 

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.6

Total Reviews: 101


Stephen H

"Mr. Martens was informative and thorough."

Sharon W

"Great Seminar!"

Zixin L


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