Ag Sales Tax Seminar

Participants will:

Understand

• When sales tax is required
• When sales tax is exempted
• General state sales tax vs. local sales tax
• Filing requirements for sales tax
• How sales tax can impact federal reporting

Learn

• About MyDORWAY and how to use an account
• How to apply and use the SCATE card
• How to use sales tax maps
• How to meet deadlines and avoid mistakes and penalties

Garrett Guillory
South Carolina Department of Revenue (SCDOR)
Tax Policy Manager
Tax Policy Services

Garrett Guillory serves as Tax Policy Manager in the South Carolina Department of Revenue's Tax Policy Services division. In his role, he leads a specialized team responsible for overseeing Sales and Use Tax advisory opinion requests and formal guidance, with the goal of promoting voluntary compliance and stakeholder understanding.

Garrett brings more than a decade of public sector legal and policy experience to the SCDOR, including prior service as Director of Contracts for the Tennessee Department of Economic and Community Development and Assistant General Counsel for the Tennessee Department of Revenue. His work has spanned legislative strategy, complex tax administration, economic development programs, and intergovernmental relations. He is recognized for his ability to translate complex tax and legal concepts into clear, actionable guidance for policymakers, industry leaders, and taxpayers alike.

Garrett earned his Juris Doctor from William & Mary Law School and his Master of Business Administration from William & Mary's Raymond A. Mason School of Business.

• For CPAs and Other Tax Professionals: 2 hours of CPE
• For Attorneys: 1.66 hours of CLE

*CPAs and other Tax Professionals are based on a 50-minute credit hour while attorneys are based on a 60-minute credit hour. The total time of instruction is 100 minutes. Extra time is allotted for online sign-in and a 10-minute break. (*) Extra time is allotted Q&A at the end of the Workshop for those that wish to stay on. Online sign-in begins at 9:45 am.

Participants will receive via e-mail a PowerPoint presentation before the event starts.

Completed credit hours will be reported to the Commission on CLE and Specialization of The Supreme Court of South Carolina within one week of the course completion for all participants providing their bar number during registration.

The Zoom link and instructions to access the webinar will be provided with the confirmation email after completing the registration and providing payment through the Eventbrite registration process. Please make sure to check your Inbox folder. If you do not receive this email within 24 hours after completing your purchase, please check your Spam folder and/or email us at tax@clemson.edu.

A reminder email with the Zoom link and instructions are sent again 48 hours before the course begins. Finally, if you are not familiar with Zoom, please be sure to test your system before the event as in very rare cases the firewall settings in your computer or within your network may prevent you from logging into the platform. You can go to: https://zoom.us/test and test your internet connection by joining a test meeting. Once you access the Test meeting, you will be able to check your speakers and microphone functionality. You will not need to have a video camera or a microphone for this event. You will be able to communicate through the Chat and Q&A function of the webinar.

Participants that are interested in the information but do not desire continuing education hours can attend the course at no charge and will not receive a certificate of attendance.

A Certificate of Attendance will be sent to paying participants via email the day after the Course ends to the email address given during registration.

Participants that do not attend the entire length of the seminar will have their credit hours adjusted accordingly.

Attorneys will be emailed an additional Certificate of Attendance to present to their respective accreditation organizations.

If the participant cancels their registration:

1. Over fourteen days of the Course start date: a refund will be granted to the participant to the original method of payment. Per Eventbrite's refund policies, the refund will include the ticket price minus the Ticketing Fees (which consist of the payment processing fee and the service fee combined).
2. Within fourteen days of the Course start: no refund will be granted; however, all course materials will be sent to the participant. The original participant may substitute his registration to another attendee.
3. Please contact the Program Director via email to tax@clemson.edu or phone (864) 656-1625 to cancel attendance and request a refund (if applicable).

If the Tax School cancels the Course:

1. The participant may switch to another date or webinar or receive a full refund to the original method of payment. Per Eventbrite's refund policies, refunds will be for the entire purchase - that includes the ticket price and the Ticketing Fees.
2. The participant will be notified by the Program Director or his assistants via email from the following address: tax@clemson.edu If no confirmation by the participant has been received within seven days of Course start, the participant will be notified via phone from (864) 656-1625. Furthermore, Course cancellation notifications will be made available at the Tax School's website.

Duplicate Purchases:

Per Eventbrite's refund policies, as long as buyers request a refund within seven days of purchase, they will get a full refund for duplicate charges - that includes the ticket price and the Ticketing Fees.

For further references, please see Eventbrite's Refund Policies on their website

For more information regarding administrative policies such as complaint, cancellation, and refund, please contact tax@clemson.edu or (864) 656-1625.

Clemson University Tax School 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 web site: www.nasbaregistry.org

NASBA Registry Sponsor ID number: 147318

General Inquiries
Email: tax@clemson.edu

Dr. Adam J. Kantrovich
Director, Tax School
Extension Associate Professor
Clemson University
E-mail: akantro@clemson.edu 
Phone number: 803-699-3176

Kevin Burkett, CPA
Assistant Director, Tax School
Extension Associate
Clemson University
E-mail: kburke5@clemson.edu 
Phone number: 803-788-5700

Mandy Smith
Administrative Support
Tax School
Clemson University Cooperative Extension
Email: abs4@clemson.edu 
Phone:864-656-1625