Opal began working for the Iowa Department of Revenue in 1984 as a revenue agent. In 1987 she was promoted to examiner in the Individual Audit Section.

In 1990, Opal was one of six department employees selected to be a field taxpayer service specialist, a position dedicated to provide education and assistance to the taxpaying public. Her duties include traveling an assigned area of the state and providing presentations to service clubs and professional and business organizations. Other duties include presenting seminars, workshops and classes, as well as calling upon new businesses.

As a taxpayer service specialist, Opal developed a series of small business workshops which she has presented at DMACC, Iowa Valley Community College, West Des Moines Adult Education, Southwestern Community College, Indianola Learning Center, and Iowa Central Community College. Opal also provides continuing education seminars for CPAs and accountants.

In 2003, Opal was presented the Continuing Education Teacher of the Year Award by DMACC. In 2004, the Iowa Association for Lifelong Learning presented Opal with the Outstanding Adult Educator Award.

GENERAL CLASS DESCRIPTIONS

GENERAL SALES and USE TAXES
A class designed to explain:

• The difference between sales tax and use tax
• The types and uses of different Iowa tax permits
• What is taxable and when
• What is exempt and when
• Who pays the tax and who collects the tax
• How to use an exemption certificate
• When and if local option taxes apply

EMPLOYMENT TAXES
This class is designed for the new employer. You will:

• Learn the difference between casual labor and true employees
• Discover when tax is withheld
• Learn which federal and state forms must be completed and filed
• Learn about forms retained in employee files
• Learn federal and state withholding and remittance of tax procedures

SMALL BUSINESS TAX BASICS
The objectives of this class are:

• Identify structures and tax implications of
  • Sole proprietorships
  • Partnerships
  • LLCs
  • Corporations
• Learn basic record keeping guidelines
• Understand deductible business expenses including basics of
  • Automobile expenses
  • Basic depreciation guidelines
  • Business use of home

SOLE PROPRIETORSHIP TAXES
Designed to acquaint participants with:

• Schedule C
• Deductible and nondeductible expenses
• Depreciation basics
• Business use of auto
• Business use of home
• Records required and document retention
• Figuring self-employment tax
• Making federal and state estimated taxes

IOWA SALES, USE and LOCAL OPTION TAXES FOR CONSTRUCTION CONTRACTORS and RELATED BUSINESSES
This class covers the special issues of sales and use taxes exclusive of the construction industry, including:

• Who pays and who collects sales and use taxes
• Working for non-profit organizations and governments
• How to handle making "exempt" purchases
• Applying local option tax
• Exemption certificate uses
• Use of Contractors Statements

IOWA SALES, USE and LOCAL OPTION TAX FOR THE LANDSCAPE, LAWNCARE and RELATED BUSINESSES
Relates exclusively to the unique sales and use tax issues faced by those in landscaping and lawncare.

• Who collects and who pays sales or use tax
• Working for non-profits and governments
• Making exempt and taxable purchases
• Application of local option tax
• Application of construction industry rules
• Completion of exemption certificates
• Providing Contractors Statements

IOWA SALES and USE TAXES FOR MANFACTURERS
This class covers the special exemptions and issues for industry and manufacturing. Discussions include:

• When manufacturing begins and ends
• Exempt purchases manufacturers make
• Importance of exemption certificates
• Differences between sales and use tax
• When local option taxes apply

TAX PROFESSIONAL SALES TAX SEMINAR
Six hours of continuing education credits for tax professionals and anyone responsible for more complicated sales and use tax issues.

The comprehensive agenda covers:

• Exempt and taxable services and tangible personal property
• The differences between sales and use taxes
• Specific exemptions for computers, agriculture, manufacturing and exempt organizations
• Complicated issues faced by the construction industry
• Local option tax
• The latest laws

Ample time is allotted for discussion of specific questions and concerns.