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B2B Sales Tax Essentials: Resale & Exemption Certificates and Drop Shipment Rule


Cost Free
CPE Credits 1.0 hour
Subject Area Taxes (Sales Tax)
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Series: Sales Tax, Taxes
Course Description

With the Quill “physical presence” standard for remote sellers under increasing attack, it is more important than ever for remote business to business sellers as well as more traditional manufacturers and distributors to ensure that they are identifying and documenting business to business exemptions, whether customer based or transaction based (e.g., resale) and exceptions thereto in the drop shipment context. Join this informative session to get recent updates and tips on key issues that will help you guide your clients.

Learning Objectives

  • Understand sale for resale exemptions and other transaction-based exemptions.

  • Learn about entity-based exemptions.

  • Consider documentation requirements.

  • Learn about the effect of state drop-shipment rules on resale exemptions.


Mark A Loyd, CPA

Bingham Greenebaum Doll
Partner and Chair, Tax & Finance Group
(502) 587-3552


Mark's areas of practice concentration are state, local and federal tax controversy resolution, litigation and planning. Mark’s practice includes acting as an advocate for clients in resolving disputes with state and local tax authorities (e.g., Kentucky Department of Revenue, Louisville Metro Revenue Commission, etc.) as well as federal administrative agencies including the Internal Revenue Service (IRS), the Alcohol and Tobacco Tax and Trade Bureau (TTB), and the U.S. Department of Agriculture’s Commodity Credit Corporation. He has counseled and advocated for clients with issues involving state and local income, gross receipts, sales and use, property, franchise/license and various excise taxes (e.g., cigarette, other tobacco products, motor fuel, motor vehicle, U-Drive-It, etc.) as well as federal income and excise taxes. Mark also has experience working in industry where he managed the state and local tax and federal excise tax planning and audit defense functions of a multi-billion dollar manufacturing concern.

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NASBA Approved (Sponsor Id#: 111889) 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 submitted to the National Registry of CPE Sponsors through its website: 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Sponsor

Avalara helps businesses of all sizes achieve compliance with transactional taxes, including sales and use, VAT, excise, communications, and other tax types. The company delivers comprehensive, automated, cloud-based solutions that are designed to be fast, accurate, and easy to use. We automate and simplify governmental compliance processes, including tax determination, exemption certificate management, and tax return preparation, filing, and remittance. Avalara’s Compliance Cloud™ platform helps customers manage complicated and burdensome tax compliance obligations imposed by state, local, and other taxing authorities throughout the world. Avalara offers more than 500 hundred pre-built connectors into leading accounting, ERP, ecommerce and other business applications making the integration of tax and compliance solutions easy for customers. Each year, the company processes billions of indirect tax transactions for customers and users, files more than a million tax returns and other compliance documents.