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Sales and Use Tax
Moderator:
Lawrence H. Nordeen, CPA, Ernst & Young
Nicole R. Bogler, CPA, Ernst & Young
Julie H. Chasse, CPA, Ernst & Young
For more information about our speakers, go to www.lorman.com/ID391231.
in Iowa
Cedar Rapids, Iowa • August 15, 2013
Learn sales and use tax essentials now that will save
money for your company or clients tomorrow.
You can avoid crippling fines and make tax audits manageable with
an updated knowledge of Iowa sales and use tax rules and
regulations. Attend this seminar and we will help you identify the
myriad of sales and use tax issues relevant to your company or
clients.
Register today and understand the sales and use tax complexities
that confound many business owners. You will find out what’s taxable,
the best way to handle multistate issues and how to survive sales tax
audits. Don’t end up with the penalties and interest that are so
dangerous for your budget in this volatile economy – register today!
Benefits for You
• Determine what’s taxable and what’s exempt – the easy way
• Fully understand procedural issues for collecting the tax
• Handle audits with ease – expert strategies that work for nonexperts
• Stay up-to-date on recent legislation
• Equip yourself to properly handle industry-specific tax issues
Continuing Education Credit
• CAC 1.0 • IA CLE 6.75 • CPE 8.0
Learning Objectives
• You will be able to discuss state and local taxation.
• You will be able to review procedural issues.
• You will be able to describe exemptions.
• You will be able to identify taxation issues by industries/occupations.
For more detailed CE credit information, visit us at www.lorman.com/ID391231
or contact us at 866-352-9540.

Seminar Agenda
This seminar will be presented by Nicole R. Bogler, CPA,
Julie H. Chasse, CPA and Lawrence H. Nordeen, CPA.
8:00 am – 8:30 am Registration
8:30 am – 9:40 am General Issues
• State and Local Taxation
– Hierarchy of Laws
– Nature of Tax
– Sales Tax and Use Tax
– Local Option Taxes
• Who Pays, Who Is Liable and Why
– Retailer’s and Consumer’s Tax
– Joint and Separate Liability
– Why Doesn’t the Retailer Always Collect
the Tax?
9:40 am – 10:50 am The Problem Areas
• Sales Price (Gross Receipts)
– Contract Amount
– Itemized Charges for Sales of Tangible
Personal Property
– Design and Engineering Charges
– Services and Sales Price
• Computers and Software
• Manufacturing
– Definition of Processing
– Raw Materials
– Machinery and Equipment
– Installation of Machinery and Equipment
– Fuel and Utilities Used in Processing
– Chemicals Used in Processing
– Services Used in Processing
– Printers and Publishers Exemption
– Special Exemption for Food Processors
for Utilities Used in Processing
– Exemption for Certain Packaging
Materials
– Argon and Similar Welding Gases
– Foundries
• Construction
– Building Materials
– Sales to Construction Contractors,
Contractor-Retailers, or Repair Persons
– Mixed Contracts and Services
– What Constitutes Construction Activity -
Service Exemption Services
• Services
– Taxable and Nontaxable Services
– Temporary Services
– Construction Exemption
10:50 am – 11:00 am Break
11:00 am – 12:10 pm Procedural Issues - Collecting the Tax 118
• Exemption Certificates
• Duty to Collect
– Sales and Use Tax Permits
– When Deposits and Returns Are Due
• How to Handle an Audit
– Organization of Department
– Audit Selection
– Parts of an Audit
• How to Handle a Protest
– Flowchart of a Protest
– Auditor’s Closing Letter - 20 Days
– Supervisor’s Letter
– Tax Review Unit - Letter of Findings
– Contested Case Proceeding
– State Board of Tax Review
• Refunds
12:10 pm – 1:10 pm Lunch (On Your Own)
1:10 pm – 2:10 pm Current Issues
2:10 pm – 3:10 pm Exemptions
• Interstate Transactions
– Constitutional Issues
• What Entities Are Exempt
– Entities (Consumers) That Are Exempt
– Entities (Retailers) That Are Exempt on
Sales
• Group Practice Applications
– Freight, Handling and Discounts
– Excise Tax and Fuel Surcharges
– Delivered by Digitally, Electronically, etc.
3:10 pm – 3:20 pm Break
3:20 pm – 4:30 pm Taxation
• Taxing Issues by Industries/Occupations
– Advertising Agencies Commercial Artist
and Designers and Photographers
– Graphic Arts and Printing
– Private Employment Agencies and
Executive Search Agencies
• Taxing Issuing for Certain Products
– Prepared Food
– Maintenance Contracts
– Wind Energy Conversion Property
– Motor Fuel and Special Fuel
– Railroad Rolling Stock
• Use Tax Liability - Vehicles and Aircrafts
– Trucks and Trailers Used in Interstate
Commerce
– Short Term Rental of Vehicles,
Boats and Aircraft
• Group Practice Applications
– Corporate Transfers of Vehicles
– Corporate Mergers
– Drop Shipments
Register at www.lorman.com/ID391231 or call 866-352-9539

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Sales and Use Tax
Cedar Rapids, Iowa • August 15, 2013 • Seminar ID: 391231
Purchase Options – Check All That Apply
F Yes! I would like to attend – $329 (includes free manual with attendance)
F Add a CD recording of this program – $99 *
F Bring a colleague – $229 per each additional registrant
F Add a Tax Professionals' Resource Silver Membership ($397.00) and attend for 25% off! ($246.75) = $643.75
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F CD/Manual Package – $349 * Manual Only – $119 *
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$ __________ Shipping & Handling ($8.95 first item, $1.00 each additional)
$ __________ Sales Tax (If tax-exempt, please include your certificate.)
$ __________ TOTAL
*Add $8.95 shipping & handling plus applicable sales tax to product orders.
Please allow four to six weeks after the date of the seminar for delivery.
Save 25% on Your Registration When You Become a Member!
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development website dedicated to accounting and taxation professionals. Stay
up-to-date and informed about the latest law changes, regulation updates, trends
and developments in the tax industry. Become a Silver member of Tax Professionals’
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Annual membership is only $397. Join today and start saving immediately!
Visit www.lorman.com/ID391231 for more info!
How Do I Register?
email: customerservice@lorman.com
website: www.lorman.com/ID391231
telephone: 866-352-9539
fax: 715-833-3953
mail: Mail this form with payment to:
Lorman Education Services
Dept. 5382, P.O. Box 2933
Milwaukee, WI 53201-2933
Where Is It?
Clarion Hotel & Convention Center
525 33rd Avenue Southwest
Cedar Rapids, Iowa
319-366-8671
Who Should Attend?
This seminar is designed for
accountants, CPAs, controllers,
accounts payable professionals,
CFOs, tax managers, preparers
and officers, presidents and vice
presidents, finance professionals,
bookkeepers and attorneys.
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.
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.

Learn sales and
use tax essentials
now that will
save money for
your company or
clients tomorrow.
Continuing Education Credit
• CAC 1.0
• IA CLE 6.75
• CPE 8.0
For more detailed CE credit information, visit us at
www.lorman.com/ID391231 or contact us at 866-352-9540.
EDUCATION SERVICES
A DIVISION OF LORMAN BUSINESS CENTER, INC.
Keeping You Current. Helping You Succeed. ®
Committed to Quality Continuing Education Since 1987
Sales and Use Tax
in Iowa
Cedar Rapids, Iowa • August 15, 2013
R
Register a Group and Save!
REGISTER AT WWW.LORMAN.COM/ID391231 OR CALL 866-352-9539
Sales and Use Tax
in Iowa
Cedar Rapids, Iowa • August 15, 2013
Register at www.lorman.com/ID391231 or call 866-352-9539