CPE Course Transaction Tax Executive Fiat

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December 7, 2017

3:00 PM — 6:00 PM

Location Webinar

Member Price $99.00
Non-member Price $129.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

*CPAs *Attorneys *Enrolled Agents

3.00 credits

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Objective

*Recognize how to correctly discern separation of powers, due process, and executive fiat issues  

*Recognize how transaction tax personal property definitions are correctly construed from state general property laws as corporeal moveable property  

*Recognize when state or local jurisdictions have impermissibly expanded the definition of tangible personal property for transaction tax purposes beyond the limits of corporeal moveable property

Highlights

*Federal and state separation of powers doctrines  

*Substantive due process issues implicated by separation of powers violations  

*Executive Fiat  

*Legislative versus interpretive rule distinctions  

*General law tangible personal property definitional implications for transaction tax statutory construction  

*State or local jurisdiction executive department impermissible practices involving the expansion of the definition of corporeal movable tangible property for transaction tax purposes

Instructors

Prerequisites

This webcast is an intermediate continuing education webcast.  

It is assumed the webcast participant has fundamental knowledge of state or local jurisdiction sales, use, or transaction privilege taxes

Developer

ACPEN

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