These are fundamental principles that I've discovered in my years of training folks on this topic. These are things that the books and research materials assume you already know. Now you do. These golden rules are all listed in detail here.
Sales tax is a tax on the transaction
Taxable sales
Which state has jurisdiction over the sale
The ship-from state is irrelevant
Every state does it completely differently
There's an exception to everything
The buyer has the ultimate responsibility
Use tax is imposed even if you've already paid tax
The lumping rule
Be careful about your information sources
The invoice is your record
The rule of taxability
Nexus
The Basis of Tax
Use
The Four Exceptions
Sales tax and use tax are complementary
There is no sales tax on interstate transactions
The Basis of the Tax
The Seven Factors that determine the taxability of any sale
This is a "master article" that will serve to compile and organize the rest of the articles on this site. There are other master articles that I'll be developing. And they will all be updated regularly.
Sales Tax Guy
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