Learn. Implement. Succeed. Call 866-352-9539 to register now!

“ Very good – I have heard a lot of things today that I will take back to my office and use. This seminar has definitely made me more knowledgeable in the duties of my role and how to handle specific situations. ” —Jana Price

“ Much of the information applied to our everyday dealings and helped clarify or correct a situation. ” —Cindy Cluchie

“ Excellent! It was so much more than the simple ABCs or basic 101. I can return to work and implement immediately. ” —Crystal Graves

Toni KlawiterChief Operating Officer

A Company with a Reputation for Success

We have more than 26 years and 1.4 million customers worth of experience providing

continuing education. Our passion is providing you world-class training to help you succeed in

business and as a professional.

Looking for a proactive approach to complex sales and use tax challenges?

Looking for a proactive approach to complex sales and use tax challenges?

Determine what is taxable and what is exempt – including emerging technologies and particular industries

Tackle multistate transactions, including nexus

Handle audits with ease – expert strategies that work for nonexperts

Take advantage of worthwhile refund opportunities

Stay current on controversial issues involving the Kentucky Department of Taxation

State tax departments hire and dispatch more and more auditors every year. Your best defense is a solid education in advanced sales and use tax issues. At this informative seminar, you will get the best strategies for complying with regulations, handling multistate issues and tackling industry-specific challenges.

Given the high cost of tax audits, you will see a quick return on the investment you make in this valuable seminar. Don’t miss this timely opportunity.

Advanced Sales and Use Tax in Kentucky

Advanced Sales and Use Tax in Kentucky

Lexington, KY • September 26, 2014Live Seminar

Where Is It?

Clarion Hotel Lexington1950 Newtown PikeLexington, Kentucky859-233-0512

• review Kentucky sales and use tax.

• explain sales and use tax exemptions.

• describe application of the Kentucky sales and use taxes.

• discuss compliance, administrative audits and appeals issues.

SPECIAL OFFER Bring a colleague and save $100!

Call 866-352-9539 or register online at www.lorman.com/ID393388.

Learning Objectives

After attending this seminar, you will

be able to:

Continuing Education Credit• CAC 1.0 • KY CLE 6.75 • CPE 8.0

For more detailed CE credit information, visit www.lorman.com/ID393388 or contact us at 866-352-9540.

Lexington, KY • September 26, 2014Live Seminar

Register today!FacultyAgenda

Register online at:

Fill out this form. Fax it to 715-833-3953. Or mail it to: Lorman Education Services P.O. Box 509 Eau Claire, WI 54702-0509

www.lorman.com/ID393388

8:00 AM - 8:30 AM REGISTRATION

8:30 AM - 9:30 AM

Overview of Kentucky Sales and Use TaxChristopher D. Ellis

• History of the Kentucky Sales and Use Taxes

• Sales Tax vs. Use Tax• Imposition of Sales Tax• Notable Definitions• Services Subject to Sales Tax• Imposition of Use Tax• Notable Definitions• Recent and Proposed

Legislative Changes

9:30 AM - 10:00 AM

Application of the Sales and Use TaxesChristopher D. Ellis

• Taxable Transactions• Exclusions and Nontaxable• Resale Certificates• Other Exemption Certificates

10:00 AM - 10:10 AM BREAK

10:10 AM - 12:00 PM

Kentucky Sales and Use Tax ExemptionsChristopher D. Ellis

• Exempt Transactions• Transactions Excluded From Tax• Property Exempt• Manufacturing

12:00 PM - 1:00 PM LUNCH (ON YOUR OWN)

1:00 PM - 1:30 PM

Application of the Kentucky Sales and Use Taxes to Particular Businesses and TaxpayersSteven Lenarz, J.D., CPA

• Software• Fabricators• Construction Contractors• Charitable and Educational

Institutions

1:30 PM - 3:00 PM

Application of the Sales and Use Taxes to Leases and Interstate TransactionsSteven Lenarz, J.D., CPA

• Rental and Lease Transactions• Interstate Sales and Leases• Multistate Issues

3:00 PM - 3:10 PM BREAK

3:10 PM - 4:30 PM

Compliance, Administrative, Audits and Appeals IssuesSteven Lenarz, J.D., CPA

• Overview• Applications, Records, Returns• Kentucky Department

of Revenue• Audits, Protests and

Refund Claims

Christopher D. Ellis• Manager – sales, use and excise taxes with General Electric Company• More than 25 years experience in state and local taxation• Previously in the state tax practice of a Big Four accounting firm,

where practice focused on Kentucky sales, property, income and severance taxes

• Spent six years as a sales, income and excise tax auditor with the Kentucky Revenue Cabinet and spent six years auditing taxpayers located in the Lexington and northern Kentucky districts

• Involved with more than 230 Kentucky tax audits and is a regular speaker on Kentucky sales tax issues

• Certified public accountant• B.S. degree in accounting, University of Kentucky

Steven Lenarz, J.D., CPA• Attorney and CPA practicing law in Louisville, Kentucky• Practices in all areas of Kentucky state taxation, including audit defense,

reverse audits (refunds) and tax planning• More than 30 years of professional tax experience• Former commissioner of tax compliance/administration with the

Kentucky Revenue Cabinet• Frequent lecturer to various professional groups on Kentucky

tax-related topics• J.D. and B.S.C. degrees, University of Louisville• Can be contacted at 502-657-6416 or slenarz@kytaxfirm.com

SPECIAL OFFER Bring a colleague and save $100!

Call 866-352-9539 or visit www.lorman.com/ID393388.

Advanced Sales and Use Tax in KentuckyLexington, KY • September 26, 2014 • Seminar ID: 393388

Purchase Options – Check All That Apply F Yes! I would like to attend - $359 Includes free manual with attendance.

F Add a CD recording of this program - $99 F Bring a colleague - $259 for each additional registrant

I am unable to attend, please send me: F CD/Manual Package - $379 Manual Only - $129

Amount Enclosed $__________ Subtotal$__________ Shipping & Handling Add shipping for product orders - $11.95 first item, $3.00 each additional item.

$__________ Sales Tax If tax-exempt, please include your certificate.

$__________ TOTAL Please allow four to six weeks after the date of the seminar for delivery.

Payment Information F Check enclosed payable to Lorman Education Services F Charge to credit card: __ AE __MC __VISA Signature ________________

Card # ____________________________ Expiration Date _________________

Names of Attendees For multiple attendees, please attach an additional page with the name, title, and email for each attendee.

Name ________________________________________________________________Title _________________________________________________________________Email ________________________________________________________________

Firm Information Firm Name ___________________________________________________________Address ______________________________________________________________City _________________________________________________________________State__________Zip ____________________Telephone ____________________________ Fax ____________________________Approving Manager Name: ______________________________________________

General Information: This seminar may be recorded by Lorman Education. If you need special accommodations, please contact us two weeks in advance of the program. Lorman Education Services is not approved to offer self-study CPE credit for accountants; therefore, no CPE will be given for this program if ordered as a self-study package. ©2014 Lorman Education Services. All rights reserved.

Cancellations: Substitute registrants can be named at any time. A full refund, less a $20 service charge, will be given if notification is given six or more business days in advance. Notification of less than six business days will result in a credit that can be applied to any Lorman products or services. If you do not cancel or attend, you are responsible for the entire payment.

Filing a Complaint with the Kentucky Commission on Proprietary Education To file a complaint with the Kentucky Commission on Proprietary Education, each person filing must submit a completed “Form to File a Complaint” (PE-24) to the Kentucky Commission on Proprietary Education by mail to Capital Plaza Tower, Room 302, 500 Mero Street, Frankfort, Kentucky 40601. This form can be found on the website at www.kcpe.ky.gov.

Student Protection FundKRS 165A.450 requires each school licensed by the Kentucky Commission on Proprietary to contribute to a Student Protection Fund which will be used to pay off debt incurred due to the closing of a school, discontinuance of a program, loss of license, or loss of accreditation by a school or program. To file a claim against the Student Protection Fund, each person filing must submit a completed “Form for Claims Against the Student Protection Fund”. This form can be found on the website at www.kcpe.ky.gov

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