"Victor Roberts" <xxx[at]lighting-research.com> wrote

- quote -

Absolutely. Some states may look at it as a taxable event.
The "sale" of a ticket to an event, ie: the rental of a
seat/space for the event, is subject to sales tax in some
states.

In Georgia, a ticket to see the Braves, the Falcons, or the
Stones is subject to sales tax, but a fee paid for a class
is not.

--
Paul Thomas, CPA
paulthomascpapc[at]bellsouth.net

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"Katie" <katiej_1958[at]yahoo.com> wrote:

- quote -

Thanks Katie and all others who replied.

--
Vic Roberts
Replace xxx with vdr in e-mail address.

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Victor Roberts wrote:

- quote -

That's right. Providing a service that is performed within
the state (training or otherwise), unless it is de minimis,
is sufficient to create nexus for sales and use tax
purposes. The company that provides the training is subject
to sales/use tax in every state where it does so.

In general, sales and use taxes are imposed on all
sales/purchases of tangible personal property, unless
specifically exempt. Intangibles, including services, are
taxed only if specifically enumerated. A few states impose
sales and use taxes on fees for services such as this
computer course; most do not. So although any state where
the course is conducted would theoretically have
jurisdiction (nexus) to tax it, only a few states actually
impose the tax. New York is not one of them.

Katie in San Diego

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Victor Roberts wrote:

- quote -

It appears as though those three states apply their sales
tax or equivalent to services as well as goods.

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- quote -

Sales tax laws vary from state to state. Certain states tax
certain services while others don't.

Their presence in a particular state, however, would most
likely subject them to income taxes.

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Victor Roberts <xxx[at]lighting-research.com> wrote:

- quote -

Most states don't impose sales tax on services, only goods.
That may be the reason.

Stu

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I'm asking this only for my own education ....

I received a flyer in the mail today advertising a computer
course that is held at various locations. This one happens
to be for Excel. No, I don't plan to take it :-)

The brochure states sales tax should be added, but only when
the course is held in Hawaii, South Dakota and West
Virginia. The company is based in Missouri.

I would expect that when they give the course here in NY
that they have a "presence" in NY and would be subject to
sales tax for that the fees collected that day. Perhaps the
issue is related to the types of services that are and are
not taxed by each state rather than the issue of presence.

--
Vic Roberts
Replace xxx with vdr in e-mail address.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >