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- Xref: sparky misc.consumers:17823 misc.taxes:3323
- Newsgroups: misc.consumers,misc.taxes
- Path: sparky!uunet!stanford.edu!ames!data.nas.nasa.gov!taligent!cep
- From: cep@taligent.com (Christophe Pettus)
- Subject: Re: mail order sales tax
- Message-ID: <Bw4vKM.A59@taligent.com>
- Sender: usenet@taligent.com (More Bytes Than You Can Read)
- Organization: Taligent, a little subsidiary of two really big companies.
- References: <1992Oct14.175555.3477@wvus.org>
- Distribution: usa
- Date: Wed, 14 Oct 1992 22:53:10 GMT
- Lines: 25
-
- In article <1992Oct14.175555.3477@wvus.org> pete@wvus.org (Pete Gregory) writes:
- >Example: I, a CA resident, would pay no sales tax if I buy something mail
- >order if that company is in any other state.
-
- It is, of course, more complicated than that. Any company with a
- subsantial business presence in California (that usually means offices,
- warehouses, or such) must collect California sales tax for sales made
- into California.
-
- Companies without such a presence do not need to collect sales tax.
- However, you, the consumer, are responsible for voluntarily collecting
- the appropriate sales tax based on the address to which the article was
- shipped, and sending it to the State Board of Equalization. Compliance
- with this latter provision of the sales tax law is, um, spotty, to say
- the least.
-
- There was a recent Supreme Court decision (Grayarc vs. North Dakota, I
- believe), that reaffirmed that a company which does not have a
- substantial business presence in a state is not responsible for collect
- that state's sales tax.
- --
- -- Christophe
-
- "He presented it with a length of string, and then passed on to the
- Statue of Corrupted Endeavor, there to await the arrival of autumn."
-