deddleman[at]sfidwater.org wrote:
- quote -

California doesn't require the seller to collect the local
district tax unless it is "engaged in business" in the
district. But all the states that have joined the
Streamlined Sales Tax Project have had to move to a
"destination" rule for local taxes, if they didn't already.
You collect the tax for the jurisdiction to which the
property was shipped, whether or not you have a presence
there.

"Nexus" rules apply in the interstate commerce context, as a
requirement for a valid tax under the dormant commerce
clause rules set up by the U.S.Supreme Court. There is no
such constitutional requirement for INTRASTATE commerce,
unless it happens to be in the state constitution. A remote
seller (internet, mail order, telemarketing) cannot be
required to collect the state's use tax unless the seller
has a physical presence in the state. But once you have
that, you can be required to collect the local tax for any
local jurisdiction within that state.

Disagreeing with auditors from destination-rule states is
not only expensive, it's futile.

Katie in San Diego

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Harlan Lunsford wrote:
- quote -

Very much a hodgepodge, not just Alabama. The last place I
worked we were registered resellers in all 46 states & DC.
The reason I mentioned Alabama is that Huntsville told me we
had to collect city sales tax. We had no office there. I had
similar experiences with auditors from other states, notably
Ohio and Texas, where the state collects for localities. No
offices there either. Disagreeing with them became too
expensive.

David in San Diego

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Sethb[at]panix.com (Seth Breidbart) wrote:
- quote -

As does a NY seller who is not in NYC.

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

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deddleman[at]sfidwater.org wrote:
- quote -

Interesting to see your comment about Alabama jurisdictions.
In fact not only the state Dept of Revenue and certain
cities to which you alluded are on the take, but a third
outfit, Alatax, collects for many cities and counties.
It's a real hodgepodge, believe me.

Now as for what tax to collect, only the state sales tax is
collected for out of state sales IF one has nexus in that
state. For example yesterday I ordered Hickory Farms
assortment for my daughter in Florida. Their sales tax chart
lists the various states in which they must collect, GA 4%,
AL 4 and Florida 6%. Even though I'm not in FL, that's
the rate I'll pay.

ChEAr$,
Harlan Lunsford, EA n LA

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Seth Breidbart wrote:
- quote -

In California, the seller is required to collect the
district tax only on sales delivered in or shipped to an
address in a district where the seller is "engaged in
business," which includes making regular deliveries into the
district in its own vehicles. For sales delivered or
shipped to a district where the seller is not engaged in
business, the seller is required to collect only the
statewide rate of 7.25%. However, the seller may, as a
courtesy to its customers, collect and pay over the district
tax voluntarily. Otherwise, the purchaser is liable for the
district use tax.

Katie in San Diego
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paul[at]tomkoinc.com wrote:

- quote -

Oklahoma uses a destination rule for local taxes, as
required by the Streamlined Sales Tax Agreement, of which it
is a member.

You collect the local tax for the Oklahoma local
jurisdiction to which the property is shipped. See the
Oklahoma Sales Tax Information Packet, available at
http://www.tax.ok.gov/oktax/btforms/PktB.pdf.

Katie in San Diego

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Stuart A. Bronstein <spamtrap[at]lexregia.com> wrote:

- quote -

New York is different; a seller in New York City collects
sales tax for each locality in New York State that he ships
to.

Seth

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paul[at]tomkoinc.com wrote:

- quote -

The rule is that you collect all sales taxes for the point
of delivery (if you have nexus in that state, which you do),
including the local. Some jurisdictions have you remit
everything to the state and some (for instance, a few cities
in Alabama) make you report and remit separately to them.
You'll need to check with the taxing authorities about that.

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"Herb Smith" <smithff33[at]aol.com> wrote:
- quote -

Generally the rule with sales tax is that you only need to
charge sales tax for areas in which you have a physical
location or employees. So if all your assets and personnel
are in just one town of one state, you only need to charge
sales taxes to people who you deliver to in that state.

If the state has different taxes in different localities
(California does that, too) the same rule may well apply
- at least that's the way it was done here the last time
I checked. Outside your own municipality you'd charge the
state tax but not the local tax of the other city.

But check with your own state's taxing authority. They
should have rules on all this.

Stu

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p...[at]tomkoinc.com wrote:

- quote -

Sales taxes are creatures of STATE TAX law, and are probably
different in each state that has one. Nevertheless, I
believe the usual rule is that the shipping address of the
recipient is what controls the tax rate charged. I'm sure
that you can obtain a more exact answer by contacting the
agency to which you pay your "brick and mortar" taxes, and
asking them what the protocol is.

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I am investigating selling some products on the internet which
we currently sell in a brick and mortar in Norman, Oklahoma.
I am aware that I will have to charge state sales tax on
internet sales to people in Oklahoma. My question is, if
someone from, say Tulsa, Oklahoma purchase an item from me, in
addition to the state sales tax, do I also collect the Tulsa
local sales tax or Norman local sales tax, or no local at all
but simply the state tax?

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