Overview

9:30 a.m. to 2:25 p.m. (4.25 hr)

This four-part short course will cover the essentials of Texas Sales Tax for the Construction Industry. Join speakers Jimmy Marten and Allison Cunningham as they explore:
 

Part 1: Overview; Texas Sales and Use Tax Rules
This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.   
 
Part 1: Overview; Texas Sales and Use Tax Rules - Continued
This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.   

Part 2: Sales and Use Tax Exemptions; Construction Industry Principles
This session discusses how the Texas tax laws exempt various components of the work performed in the construction industry as well as how the pricing terms of contracts (lump-sum v separated) may generate different sales tax consequences for same types of work. 
 
Part 3: Site Development; Commercial Property Repairs and Remodeling
This session reviews the development of a residential neighborhood and the sales tax consequences of various phases of work, including site development, erosion control measures, utility infrastructures, common areas, new home construction and more.  We also discuss the rules and review examples of commercial real property construction and how to distinguish between taxable and non-taxable contracts.
 
Part 4: Tax-Exempt Jobs; Performing Work in Declared Disaster Areas
This session discusses how the sales tax rules apply to construction work for tax-exempt entities, such as churches, schools, the Texas highway department, etc.  We review the water-related exemption rules for MUDs and other providers.  We also discuss the unique sales tax rules applicable to contractors who rebuild in governmental declared disaster areas.

Featuring speakers: 
Jimmy Martens, Martens, Todd & Leonard, Austin, TX
Allison Cunningham, Martens, Todd & Leonard, Austin, TX

If you cannot watch the entire webcast at its scheduled time, register now and view the recording and eCourse when it is available in “Your Briefcase” after the webcast. Earn CLE credit (in TX and CA) on your time!

Event Schedule

Program is subject to change.
All times are Central Time Zone.

  • Time
    Credit
    Subject
    Speaker
  • Monday Morning, Mar. 1, 2021
  • 9:30 am
    1.00 hr
    Part 1: Overview; Texas Sales and Use Tax Rules
    This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.   

    Allison Cunningham, Martens, Todd, & Leonard - Austin, TX

  • 10:30 am
    Break

  • 10:40 am
    1.00 hr
    Part 1: Overview; Texas Sales and Use Tax Rules - Continued
    This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.   

    Allison Cunningham, Martens, Todd, & Leonard - Austin, TX

  • 11:40 am
    Break

  • 11:50 am
    0.75 hr
    Part 2: Sales and Use Tax Exemptions; Construction Industry Principles
    This session discusses how the Texas tax laws exempt various components of the work performed in the construction industry as well as how the pricing terms of contracts (lump-sum v separated) may generate different sales tax consequences for same types of work. 

    Jimmy Martens, Martens, Todd, & Leonard - Austin, TX

  • 12:35 pm
    Break

  • 12:45 pm
    0.75 hr
    Part 3: Site Development; Commercial Property Repairs and Remodeling
    This session reviews the development of a residential neighborhood and the sales tax consequences of various phases of work, including site development, erosion control measures, utility infrastructures, common areas, new home construction and more. We also discuss the rules and review examples of commercial real property construction and how to distinguish between taxable and non-taxable contracts.

    Jimmy Martens, Martens, Todd, & Leonard - Austin, TX

  • 1:30 pm
    Break

  • 1:40 pm
    0.75 hr
    Part 4: Tax-Exempt Jobs; Performing Work in Declared Disaster Areas
    This session discusses how the sales tax rules apply to construction work for tax-exempt entities, such as churches, schools, the Texas highway department, etc. We review the water-related exemption rules for MUDs and other providers. We also discuss the unique sales tax rules applicable to contractors who rebuild in governmental declared disaster areas.

    Jimmy Martens, Martens, Todd, & Leonard - Austin, TX

  • 2:25 pm
    Adjourn

Conference Faculty

Allison Cunningham

Martens, Todd, & Leonard
Austin, TX

Jimmy Martens

Martens, Todd, & Leonard
Austin, TX

Credit Info

MCLE Credit
UT Law CLE will report credit to the State Bar of Texas on your behalf. If you are claiming credit in the last week of your birth month, self-report your credit directly to the State Bar of Texas at texasbar.com. A Certificate of Completion will be emailed to you upon claiming credit.
Self-report your CLE credit directly to the State Bar of California at calbar.ca.gov. Print and keep the Certificate of Completion for your records. A Certificate of Completion will be emailed to you upon claiming credit.
Note on Self-Reporting Your Credits in Another State
If you wish to satisfy MCLE or other professional education requirements in another state for a program offered by the University of Texas School of Law, please check with the state bar or other licensing authority in that state to ensure it will qualify for self-reporting your credits.

To claim Other States MCLE credit, Other States credit option must be selected PRIOR to viewing the live webcast. Upon claiming credit, a Certificate of Completion will be emailed to you.

This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.

MCLE credit is presented based on a 60-minute credit hour.
Other Credit
The University of Texas School of Law (Provider #250) live webcast presentations meet the requirements and are presumptively approved by the Texas State Board of Public Accountancy for Texas Accounting CPE credit based on a 50-minute credit hour. Approved for general CPE credit only.

This accreditation requires attendance verification. In compliance with the rules, UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.

To claim Texas Accounting CPE credit, the Texas Accounting CPE credit option must be selected PRIOR to viewing the live webcast. Upon claiming credit, a Certificate of Completion will be emailed to you. Self-report your CPE credit directly to the Texas State Board of Public Accountancy.

Contact Laura Tolin, ltolin@law.utexas.edu, if you have additional questions.

Key Dates

STUDIO WEBCAST – Mar 1, 2021
Conference Concluded
STUDIO WEBCAST

Sign-Up for Our Hooked on CLE Monthly Newsletter