Join Womble Bond Dickinson's partners, Pat Derdenger and Karen Lowell, and Womble Bond Dickinson's associate, Katherine Costella, on Thursday, October 23, as they discuss important information and updates concerning Arizona's construction sales tax. The event will be held both in-person at Womble Bond Dickinson's Phoenix office and virtually so you can choose what works best for you.
The seminar will be eligible for both CLE and CPE credit.
We hope you will be able to join us!
Time
9:00 am - 3:30 pm MST
Agenda
8:30 – 9:00 a.m.
Registration and Breakfast for In-Person Attendees
9:00 – 9:05 a.m.
Welcome - Pat Derdenger
9:05 – 10:05 a.m.
Refresher Course on the Arizona Construction Sales Tax - Pat Derdenger
10:05 – 10:15 a.m.
Break
10:15 – 11:00 a.m.
Maintenance Repair Replacement and Alteration (“MRRA”): Tax on Building Materials Only and Not Labor - Karen Lowell
11:00 – 11:45 a.m.
The Speculative Builder Tax: Imposed on Seller but Successor Liability on Buyer if Not Paid by Seller - Katherine Costella
11:45 – 12:45 p.m.
Lunch Break
12:45 – 1:45 p.m.
An In-Depth Look at the More Common Deductions, Part 1
- New Construction and MRRA Work for Hospitals and Form 5005HC - Pat Derdenger
- New Construction and MRRA Work for Mines: How Broad is the Mining Exemption - Pat Derdenger
- The Deduction Under ARS 42-5075.O for Pre-Construction Services and Professional Services: What Are Taxable Construction Phase Services; What are Non-Taxable Design Phase Services; What Professional Services are Deductible? - Karen Lowell
- The Deduction for Architectural and Engineering Services of ARS 42-5075.K, and How if Differs from the N Deduction. - Katherine Costella
1:45 – 2:00 p.m.
Break
2:00- 3:00 p.m.
An In-Depth Look at the More Common Deductions, Part 2
- The Independent Functional Utility Test for Labor to Install Exempt Machinery and Equipment - Karen Lowell
- The Remediation and Containment Structure Deductions - Pat Derdenger
- What Does the Development Fees Deduction Include? - Karen Lowell
- Update on the 4” Pipe Deduction, Now Applies to Wastewater - Katherine Costella
3:00 – 3:30 p.m.
Stump the Pros Q and A - All Presenters
Please click here to register.