What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

Fast.
No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

Convenient.
No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

Easy.
A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

Affordable.
NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Exemption and Resale Certificates Sales Tax Audits
Date: Thursday, January 28, 2010
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Silvia Aguirre, President - Tax Technology Services and Matthew MacNeil, Sr. VP Operations - Tax Technology Services
Objective: Participants can expect to learn about:

• Nexus & Certificate Regulation: Define and identify nexus and regulations that affect your company. It also describes just what an Exemption Certificate is and why it is necessary.

• Managing Exemption Certificates: Different types of exemption certificates are explained. You'll learn how to conduct exemption certificate compliance within your company and how to properly manage those certificates. Different software options for automating the exemption certificate management process are described. You also learn how to develop a sound exemption certificate policy within your company and understand the exemption certificate life cycle.

• Exemption Certificate Audits: You will learn what to expect from a state sales tax audit. You'll also learn about common errors on sales tax exemption certificates so you can avoid them and be you'll be taken through an example of a sales tax audit.
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
Chances are you are or will be audited for sales and use taxes if your company sells products or services to other companies. As States are looking for additional revenue, sales and use tax audits have increased as it is a valuable and quick way to increase revenue.

It is important to have the proper sales tax exemption certificates maintained and filed for those sales or your company could be subject to negative state audit findings and even fines and penalty charges. This presentation is designed to provide the basic information needed to prepare a company to properly file and maintain sales tax exemption certificates and to prepare to successfully defend against any state sales tax audits.

Presenter Bio(s)
Silvia Aguirre is president of Tax Technology Services, LLC (TTS), where she has overall responsibility for the operational efficiency of the organization, as well as the tax knowledge base.

Silvia has been instrumental in the development of new products and services, such as the popular CertCapture suite of services which is used by many leading organizations. Previously, served as an Auditor for the State of Texas, in their San Antonio and New York offices, after her audit career, Silvia served as tax manager for National companies in manufacturing, retail and technology industries.

Silvia holds several degrees including a Certification in State and Local Taxation from University of Wisconsin – Milwaukee. She earned her BBA in Accounting from The University of Texas, Pan American, and her MBA from Tulane University.


Matthew MacNeil is the Senior Vice President Operations of Tax Technology Services, LLC. Matt helped found TTS in 2002 and has since managed IT, process design, and quality assurance. He also was a principal designer of the CertCapture ECM Solution.

Prior to joining TTS, Matt was the Accounting Manager at ePhysician, Inc., a medical technology company in California, where he managed the accounting software system. Prior to that, he worked as the Controller of several divisions of Methode Electronics. Matt holds a BS in Accounting from Purdue University and an MBA from Tulane University

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org