2021

Essentials on Texas Sales Tax for the Construction Industry

STUDIO WEBCAST Mar 1, 2021
Conference Concluded

Now available in eCourse format

Essentials on Texas Sales Tax for the Construction Industry
4.25 hrs
(Contains material from Mar 2021)

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

Download Schedule

Conference Faculty

Allison Cunningham

Martens, Todd, & Leonard
Austin, TX

Jimmy Martens

Martens, Todd, & Leonard
Austin, TX

Credit Info

STUDIO WEBCAST

MCLE Credit

Texas – 4.25 hrs

You may claim your credit online in Your Briefcase, and UT Law CLE will report credit on your behalf to the State Bar of Texas. A Certificate of Completion will be emailed to you upon claiming credit. The system reports Texas CLE credit every Tuesday. If you are claiming credit in the last week of your birth month, self-report your CLE credit directly to the State Bar of Texas at texasbar.com, using the course number provided on your certificate of attendance.

California – 4.25 hrs

To claim California MCLE credit, California credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion.

You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov. UT Law CLE will maintain Attendance Records for four years.

MCLE credit is presented based on a 60-minute credit hour.

Other States – 4.25 hrs

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. You must claim and certify your credit online in Your Briefcase, you will then be provided a Certificate of Attendance for your records and to provide to other licensing authorities as needed.

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

TX Accounting CPE – 5.00 hrs

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 us at accreditation@utcle.org if you have additional questions.