Re: US TAX Tables

[Dan Busarow <dan@dpcsys.com>]

******    message to minivend-users from Dan Busarow <dan@dpcsys.com>     ******

On Wed, 10 Mar 1999, Barry Treahy wrote:
> Dan Busarow wrote:
> > On Wed, 10 Mar 1999, Larry Leszczynski wrote:
> > > > I'm sure that no one that uses MV is in the business of maintaining US
> > > > Sales Tax Tables, I certainly don't want to be...  Where can I subscribe
> > > > to a service for this?  Even for $$.  With all the different tax
> > > > districts, especially California, this would be a night-mare to
> > > > maintain.
> >
> > California isn't too bad since the tax rate is based on the seller's
> > location.
> 
> Nope!  The State Comptroller for California doesn't give a rats if you have physical
> presence anylonger, if you sell into CA, you pay!

Probably what CA wants but our clients lawyers have checked and are
quite comfortable paying by their county or not paying if they are
out state.  I leave it to the lawyers to decide this stuff.

Just found this reference on http://www.salestaxinstitute.com/

"In California, an out-of-state retailer utilizing an instate Internet service 
provider is not engaged in business in California. Final approval has been 
given for amending Regulation 1684. The regulation provides that an 
out-of-state retailer is not "engaged in business" in California if the 
retailer's only contact with the state is (1) through the use of a computer 
server on the Internet to create or maintain a site on the World Wide Web 
or (2) the use of an instate independent contractor performing repair 
services on behalf of the out-of-state retailer. The regulation further 
states the service provider, by maintaining or taking orders via a web page 
or site on a computer server physically located in California, will not be 
deemed an agent or representative for the out-of-state retailer. 
[Sales and Use Tax Regulation 1684, approved 11/27/97]"

> > > New York county taxes would be great to have too, if anyone has them or
> > > knows where to get them...
> >
> > My reading of the NY sales tax rules led me, and my customer in NY,
> > to believe that the tax rate is based on the buyer's location and
> > that the name of the city and the zip code are insufficient to determine
> > the rate.  We chose to take the stance that it was not possible to
> > follow the letter of the NY rate code so we just charge the highest
> > rate.
> 
> You'd then get in trouble during audits for over collecting and be penalized!

This particular client has retail stores located in NY that also take
telephone orders.  He says that their sales people have to *ask the customer*
what tax rate to charge them!  I forget the lawyereze  but it was
something along the lines of being an unreasonable demand and strict
conformance was not enforceable.  The lawyer felt charging the highest
rate was a reasonable effort on the owner's part.

Again, ask your lawyer for advice and make an informed decision.

Dan
-- 
 Dan Busarow                                                  949 443 4172
 Dana Point Communications, Inc.                            dan@dpcsys.com
 Dana Point, California  83 09 EF 59 E0 11 89 B4   8D 09 DB FD E1 DD 0C 82

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