Colorado Sales & Use Taxes

General Description:

Participants will be provided with the legal structure of sales and use taxation in Colorado. Discussion will focus on the imposition of, and exemptions from, sales and use taxes, the procedures involved when representing taxpayers with disputes, and the conceptual legal framework on which sales and use taxes are based. Time will also be devoted to the Colorado Department of Revenue's new "destination based" sales tax regulations and corresponding compliance obligations for both out-of-state and in-state retailers.

Learning Objective:

After completing this course the participant will be able to:

• Describe the basic structure of sales and use tax in Colorado; including statutory and home rule municipalities.
• Identify the facts and circumstances that can create sales and use tax obligation in another state.
• Differentiate between a sales tax and a use tax.
• Distinguish between taxable and non-taxable transactions in Colorado.
• Identify transactions that may be exempt from sales and use tax.
• Explain the licensing and compliance requirements for retailers and businesses.
• Identify the procedural aspects of sales and use tax controversies at both the state and municipal level.
• Illustrate techniques and strategies to handle a sales and use tax audit.

Instructors:

Brian F. Huebsch is a tax attorney and director with the Denver law firm of Ireland Stapleton Pryor & Pascoe, PC. During his 20-year practice he has represented hundreds of taxpayers in resolving civil and criminal disputes with federal, state, and local taxing authorities, as well as representing members of the accounting profession in all manners of disciplinary proceedings and malpractice claims. He earned his bachelor's degree at the University of California Santa Cruz and law degree at the University of Denver College of Law. He is a sought-after lecturer for continuing professional education seminars and is a past adjunct professor at the University of Denver Graduate Tax Program.

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