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Texas Sales Tax for the High-Tech Industry
UPCOMING COURSES
SAN FRANCISCO, CALIFORNIA July 28, 2016
San Francisco Marriott Fisherman’s Wharf
www.LAT-Seminars.com
PRESENTED BY: Jimmy Martens
with Martens, Todd, Leonard, Taylor & Ahlrich Austin, Texas
AUGUST 11, 2016 * TX SALES & USE TAX * HOUSTON, TX
L A T SEMINARS
L e g a l , A c c o u n t i n g & T a x
LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701 WWW.LAT-SEMINARS.COM 1 (855) TAX CLASS OR 1 (855) 829-2527
PRSRT STD U.S. POSTAGE PAID AUSTIN TX PERMIT NO 1685
AUGUST 18, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * SEATTLE, WA
AUGUST 25, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * AUSTIN, TX
SEPTEMBER 6, 2016 * TX SALES & USE TAX * SAN ANTONIO, TX
SEPTEMBER 8, 2016 * TX SALES & USE TAX * AUSTIN, TX
SEPTEMBER 21, 2016 * TX/OK SALES & USE TAX * TULSA, OK
TEXAS SALES TAX FOR THE HIGH-TECH INDUSTRY * AGENDA
BIOGRAPHY
REGISTRATION:
Texas Sales Tax for the High-Tech Industry Course
San Francisco Marriott Fisherman’s Wharf 1250 Columbus Avenue
San Francisco, California 94133
July 28, 2016 8:00 am – 12:00 pm
Seminar Tuition: $199.00 each CPE: 4.0 Credit Hours Field of Study: Taxes
No Prerequisites or Advance Preparation RequiredProgram Level: Basic
Delivery Method: Group-Live
4 EASY WAYS TO REGISTER: Online: www.LAT-Seminars.com
E-mail: [email protected]
Phone: 1 (855) TAX CLASS 1 (855) 829-2527
Mail: LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701
ABOUT THE COVERARTIST: Gail Stoops
GALLERY: www.gailstoops.com
Texas Sales Tax for the High-Tech Industry: This presentation discusses how the Texas sales tax rules apply in
the confusing high tech world. We’ll address the prominent issues
in software: writing code, modifying existing software, licensing
to multi-state users, live and remote technical support, and
troubleshooting. We’ll learn the details of Texas’s new theory
under which Texas seeks to tax out-of-state software sellers who
merely license software to Texas users. We’ll review the taxability
of numerous IT services, internet advertising, website creation
and maintenance, cloud computing and other tax-sensitive areas.
NAME:
TITLE:
COMPANY NAME:
ADDRESS:
CITY: STATE: ZIPCODE:
TELEPHONE:
E-MAIL:
TEXAS SALES TAX FOR THE HIGH-TECH INDUSTRY COURSE
SAN FRANCISCO, CALIFORNIA – JULY 28, 2016
Total amount enclosed: $______________ ______ Check enclosed payable to LAT Seminars Check # __________
Charge to credit card: ______AMEX ______Master Card ______Visa ______Discover
Name on Card: ______________________________________________________________________
Credit Card Number: _______________________________________________________________ Expiration Date: _____/_____
Signature: ___________________________________________________________________________ CVV: ____________ (3 digit code)
8:00 a.m. – 8:30 a.m. Registration
8:30 a.m. – 9:15 a.m. Overview • Nexus Principles
• Intangibles
• Internet Activities
9:15 a.m. – 10:15 a.m. Texas Sales & Use Tax Rules • Introduction
• Common Principles
• Taxable Services: High-Tech Related
• Multi-State Issues
• Exemptions
10:15 a.m. – 10:25 a.m. Break
10:25 a.m. – 12:00 p.m. Texas Sales & Use Tax:
High-Tech Industry Issues • Hardware Sales & Software Licensing
• Software Development, Installation,
Troubleshooting & Modification
• Photographs, Music & Other Digital Products
• Website Creation & Modification
• Network Administration
• Payment Processing and Other Third-Party
Services
• Cloud Computing
• Colocation Services
• Internet Advertising: Banners, Plug-Ins, Etc.
• Computer Security & Virus Services
• Online Gaming
• Research Equipment Exemption
• Handling Audits
Cancellations and Refunds: Registrants of LAT Seminars events may transfer their individual registrations to colleagues or friends at any time free of cost.
Refund requests made five (5) business days or more before the seminar date will incur a $25.00 service charge per attendee. NoRefunds will be granted after this time.
For more information regarding refund, complaint and/or program cancellation policies, please view our website athttps://lat-seminars.com/Tools/FAQ or contact us at (855) 829-2725.
Seminar Policies: LAT Seminars 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 ofaccountancy have the final authority of the acceptance ofindividual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
JIMMY MARTENS, trial and appellate attorney, is the founding partner of Martens, Todd, Leonard,
Taylor & Ahlrich, a boutique tax litigation law firm located in downtown Austin, Texas. Mr. Martens
has handled the trial of tax cases and related appeals all the way through both the Texas Supreme
Court and the U.S. Supreme Court. His recent Texas Supreme Court cases include Combs v. Roark
Amusement & Vending , L.P., 422 S.W.3d 632 (Tex. 2013); In Re: AllCat Claim Service, L.P., 356 S.W.3d
455 (Tex. 2011); and Titan Transportation, LP v. Combs, et al., 433 S.W.3d 625 (Tex. App.— Austin,
2014, pet. denied). His recent appellate cases include Combs v. Newpark Resources, Inc., 422 S.W.3d 46
(Tex. App.— Austin, 2016, no pet.) and Hegar v. CGG-Veritas Services (U.S.), Inc., No. 03-14-00713-CV,Tex. App. LEXIS
2439 (Tex. App.— Austin Mar. 9, 2016, no pet. h.). He limits his law practice to Texas tax and multi-state tax
controversies and litigation. He is board certified by the Texas Board of Legal Specialization in Tax Law. Mr. Martens
is a former council member of the Tax Section for the State Bar of Texas and the former chair of the CLE Committee.
Mr. Martens teaches courses in Advanced Texas Franchise and Sales Tax, Texas Sales Tax for the Oilfield Services
Industry, and Texas Sales Tax for the High-Tech Industry for LAT Seminars. He is also a CPA and teaches the Texas
Society of CPA's statewide courses on Texas franchise and sales taxes. Mr. Martens received his B.B.A. and J.D. from
The University of Texas at Austin, both with honors. Mr. Martens may be reached by e-mail at
[email protected] or by telephone at (512) 542-9898.
TEXAS SALES TAX FOR THE HIGH-TECH INDUSTRY * AGENDA
Registration
Overview • Texas Sales & Use Tax
• Texas Franchise Tax
• Research Incentives
Break
Nexus Principles • U.S Supreme Court Law v. State Statutes
• Intangibles
• Internet Activities
Texas Sales & Use Tax Rules • Introduction
• Common Principles
• Taxable Services: High-Tech Related
• Multi-State Issues
• Exemptions
BIOGRAPHY
REGISTRATION:
Texas Sales Tax for the High-Tech Industry Course
San Francisco Marriott Fisherman’s Wharf 1250 Columbus Avenue
San Francisco, California 94133
July 28, 2016 8:00 am – 12:30 pm
Seminar Tuition: $199.00 each CPE: 4.0 Credit Hours Field of Study: Taxes
No Prerequisites or Advance Preparation Required Program Level: Basic
Delivery Method: Group-Live
4 EASY WAYS TO REGISTER:
Online: www.LAT-Seminars.com
E-mail: [email protected]
Phone: 1 (855) TAX CLASS 1 (855) 829-2527
Mail: LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701
ABOUT THE COVER ARTIST: Gail Stoops
GALLERY: www.gailstoops.com
Texas Sales Tax for the High-Tech Industry: This presentation discusses how the Texas sales tax rules apply in
the confusing high tech world. We’ll address the prominent issues
in software: writing code, modifying existing software, licensing
to multi-state users, live and remote technical support, and
troubleshooting. We’ll learn the details of Texas’s new theory
under which Texas seeks to tax out-of-state software sellers who
merely license software to Texas users. We’ll review the taxability
of numerous IT services, internet advertising, website creation
and maintenance, cloud computing and other tax-sensitive areas.
NAME:
TITLE:
COMPANY NAME:
ADDRESS:
CITY: STATE: ZIPCODE:
TELEPHONE:
E-MAIL:
TEXAS SALES TAX FOR THE HIGH-TECH INDUSTRY COURSE
SAN FRANCISCO, CALIFORNIA – JULY 28, 2016
Total amount enclosed: $______________ ______ Check enclosed payable to LAT Seminars Check # __________
Charge to credit card: ______AMEX ______Master Card ______Visa ______Discover
Name on Card: ______________________________________________________________________
Credit Card Number: _______________________________________________________________ Expiration Date: _____/_____
Signature: ___________________________________________________________________________ CVV: ____________ (3 digit code)
Cancellations and Refunds: Registrants of LAT Seminars events may transfer their individual registrations to colleagues or friends at any time free of cost.
Refund requests made five (5) business days or more before the seminar date will incur a $25.00 service charge per attendee. No Refunds will be granted after this time. For more information regarding refund, complaint and/or program cancellation policies, please view our website at https://lat-seminars.com/Tools/FAQ or contact us at (855) 829-2725.
Break
Texas Sales Tax: High-Tech Industry Issues • Hardware Sales & Software Licensing
• Software Development, Installation,
Troubleshooting & Modification
• Photographs, Music & Other Digital Products
• Website Creation and Modification
• Network Administration
• Payment Processing and Other Third-Party
Services
• Cloud Computing
• Colocation Services
• Internet Advertising: Banners, Plug-Ins, Etc.
• Computer Security & Virus Services
• Online Gaming
Texas Franchise Tax Issues • Apportionment
• Cost of Goods Sold
Seminar Policies: LAT Seminars 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 the final authority of 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: www.learningmarket.org.
JIMMY MARTENS, trial and appellate attorney, is the founding partner of Martens, Todd, Leonard,
Taylor & Ahlrich, a boutique tax litigation law firm located in downtown Austin, Texas. Mr. Martens
has handled the trial of tax cases and related appeals all the way through both the Texas Supreme
Court and the U.S. Supreme Court. His recent Texas Supreme Court cases include Combs v. Roark
Amusement & Vending , L.P., 422 S.W.3d 632 (Tex. 2013); In Re: AllCat Claim Service, L.P., 356 S.W.3d
455 (Tex. 2011); and Titan Transportation, LP v. Combs, et al., 433 S.W.3d 625 (Tex. App.— Austin,
2014, pet. denied). His recent appellate cases include Combs v. Newpark Resources, Inc., 422 S.W.3d 46
(Tex. App.— Austin, 2016, no pet.) and Hegar v. CGG-Veritas Services (U.S.), Inc., No. 03-14-00713-CV,Tex. App. LEXIS
2439 (Tex. App.— Austin Mar. 9, 2016, no pet. h.). He limits his law practice to Texas tax and multi-state tax
controversies and litigation. He is board certified by the Texas Board of Legal Specialization in Tax Law. Mr. Martens
is a former council member of the Tax Section for the State Bar of Texas and the former chair of the CLE Committee.
Mr. Martens teaches courses in Advanced Texas Franchise and Sales Tax, Texas Sales Tax for the Oilfield Services
Industry, and Texas Sales Tax for the High-Tech Industry for LAT Seminars. He is also a CPA and teaches the Texas
Society of CPA's statewide courses on Texas franchise and sales taxes. Mr. Martens received his B.B.A. and J.D. from
The University of Texas at Austin, both with honors. Mr. Martens may be reached by e-mail at
[email protected] or by telephone at (512) 542-9898.
Texas Sales Tax for the High-Tech Industry
UPCOMING COURSES
SAN FRANCISCO, CALIFORNIA July 28, 2016
San Francisco Marriott Fisherman’s Wharf
www.LAT-Seminars.com
PRESENTED BY: Jimmy Martens
with Martens, Todd, Leonard, Taylor & Ahlrich Austin, Texas
AUGUST 11, 2016 * TX SALES & USE TAX * HOUSTON, TX
L A T SEMINARS
L e g a l , A c c o u n t i n g & T a x
LAT Seminars 301 Congress Ave., Ste. 1950 Austin, Texas 78701 WWW.LAT-SEMINARS.COM 1 (855) TAX CLASS OR 1 (855) 829-2527
PRSRT STD U.S. POSTAGE PAID AUSTIN TX PERMIT NO 1685
AUGUST 18, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * SEATTLE, WA
AUGUST 25, 2016 * TX SALES TAX FOR HIGH-TECH INDUSTRY * AUSTIN, TX
SEPTEMBER 6, 2016 * TX SALES & USE TAX * SAN ANTONIO, TX
AUGUST 18, 2016 * TX SALES & USE TAX * SEATTLE, WA
JULY 28, 2016 * TX SALES & USE TAX * SAN FRANCISCO, CA
