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Rentals & Leases Taxation: Puzzle Solved!

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1.5 CPE credits
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At the basic level, rental and lease transactions are generally treated the same as sales transactions in most states. Sounds easy enough… 

However, as with everything in sales tax, each state has its own rules and special situations to watch out for. Anyone who deals with rentals and leases – whether as the lessor or lessee – must understand the sales and use tax treatment of these transactions.

Several states have tax election options and exemptions for rental and lease transactions. Lessors and lessees must communicate and work together in these situations to understand the implications to business and to avoid negative tax consequences. 

In this webinar, you’ll learn how to effectively manage sales and use tax for rental and lease transactions – no matter your role or the type of property you rent/lease.

Who should attend?

This webinar is intended for financial and operations personnel—including tax, general accounting, accounts payable, sales, tax technology, purchasing and credit—who deal with sales and use tax as part of their responsibilities. The course is also designed for general practitioners, with minimal to no experience. This course is also ideal for anyone who deals with rentals and leases, whether as the lessor or lessee.

About the Instructor

Diane L. Yetter, President & Founder, YETTER and Sales Tax Institute

Diane L. Yetter is the “Sales Tax Nerd TM” as well as a strategist, advisor, speaker and author in the field of sales and use tax. She is president and founder of YETTER Tax, a sales tax consulting and tax technology firm in business since 1996. She is also the founder of The Sales Tax Institute, which offers live and online courses to educate business professionals about sales and use tax.

More About Diane L. Yetter

“Diane can take a very complex topic and has the gift to simplify it for the non sales tax professional!”

Additional Details About the "Rentals & Leases Taxation: Puzzle Solved!" Webinar

The challenge: There are many different types of rentals and leases and the sales tax treatment can be different for each of them. 

First, you need to understand what is included in the tax base for rentals and leases – in essence, how much of the amount is subject to sales or use tax. For example, are ancillary charges such as interest and finance charges included in the tax base? What about mandatory maintenance? Property tax? 

In addition, whether tax applies and the exemptions available can depend on the use or the type of the property rented or leased. Contract language and invoice presentation can also impact the taxability of rental and lease charges.

Whether you rent or lease equipment or real property, it’s vital to have a handle on the sales and use tax rules so you are aware of potential nexus and audit issues that can arise. 

Your Teaching Staff

In this 90-minute live webinar, sales tax expert Diane Yetter of the Sales Tax Institute will explain the ins and outs of taxation of rentals and leases. She’ll break down the practical tax considerations as well as the special situations you need to be aware of. 

If you deal with rentals and leases, this webinar will give you the knowledge you need to ensure that you are treating them correctly for sales and use tax purposes. In addition, you can get answers to your questions from Diane during the live Q&A portion of the webinar.

Learning Objectives for this webinar include:

  • Identify how rentals and leases are treated for sales tax purposes as well as unique situations that arise in certain states to avoid surprises for these tricky transactions.
  • Understand what is included in the tax base of the lease or rental that is subject to sales tax to ensure the correct amount of tax is being applied.
  • Learn about the different types of leases and the correct way to handle them for sales tax purposes.
  • Discover the pros and cons of leasing vs. purchasing so you can take advantage of potential incentives.
  • Understand the implications of renting or leasing moveable property so you can prevent tax calculation errors and nexus issues.
  • Learn about potential audit issues that can arise and best practices to use so audits go as smoothly as possible.

CPE Information:

Webinar attendees can earn 1.5 hours of CPE credit in the “Taxes” field of study

Prerequisites: This course requires no prerequisites or advance preparation.

Program Level: Basic

Delivery Method: Group Internet-Based


Additional Information about CPE

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