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Live Webcast Replay

Transaction Tax Executive Fiat

Total Credits: 3 including 3 Taxes - Technical

Average Rating:
  4.6   (0 comments)
ACPEN Industry Institute |  ACPEN Tax Institute |  Tax |  IRS Approved
David Randall Jenkins, Ph.D.
Course Levels:
3 Hours
Product Type:
Live Webcast Replay


Many state executive agencies are usurping the legislative department function to increase the transaction tax base. Such practices usually involve executive department action to impermissibly expand the definition of tangible personal property beyond the meaning of corporeal movable property. This webcast uses a particular example involving the Arizona Department of Revenue to exhibit this problem.



Lesson 1.


Lesson 2.

Constitutional Infirmities

            Separation of Powers Doctrine

                        Due Process

                        Executive Fiat

Lesson 3.

Intangible-Tangible Distinctions

Lesson 4

Consequential-Inconsequential Distinctions

Lesson 5.

Arizona Department of Revenue Administrative Regulation A.A.C. R15-5-150

Lesson 6

Arizona Department of Revenue Administrative Ruling TPR 90-2

Lesson 7



**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.

Basic Course Information

Learning Objectives

*Recognize how to correctly discern separation of powers, due process, and executive fiat issues  

*Recognize how transaction tax personal property definitions are correctly construed from state general property laws as corporeal moveable property  

*Recognize when state or local jurisdictions have impermissibly expanded the definition of tangible personal property for transaction tax purposes beyond the limits of corporeal moveable property

Major Subjects

*Federal and state separation of powers doctrines  

*Substantive due process issues implicated by separation of powers violations  

*Executive Fiat  

*Legislative versus interpretive rule distinctions  

*General law tangible personal property definitional implications for transaction tax statutory construction  

*State or local jurisdiction executive department impermissible practices involving the expansion of the definition of corporeal movable tangible property for transaction tax purposes

Course Materials


David Randall Jenkins, Ph.D.'s Profile

David Randall Jenkins, Ph.D. Related seminars and products: 11

David Randall Jenkins, Ph.D., received his doctorate in accounting and a master’s in accounting with an emphasis in tax from the University of Arizona. He has taught financial, managerial, and tax accounting courses at both the graduate and undergraduate levels. Dr. Jenkins is an AACSB academically qualified business school and tax professor owing to his peer reviewed journal article publications. His company, Algorithm LLC (, is an IRS Approved Continuing Education Provider.  Dr. Jenkins may be contacted at

Additional Info

Basic Course Information


This webcast is an intermediate continuing education webcast.  

It is assumed the webcast participant has fundamental knowledge of state or local jurisdiction sales, use, or transaction privilege taxes

Advanced Preparation


Designed For



*Enrolled Agents  




Original Recording Date


Yellow Book


Course Developer

David Randall Jenkins

Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.

Official Registry Statement

Business Professionals' Network, Inc. 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:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 



Overall:     4.6

Total Reviews: 7

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