"Adam W." <usenet200800708.20.awake[at]spammgormet.com> wrote
- quote -



Having employees in the jurisdiction on a regular basis does it (sending
someone to a class in the next state doesn't trip it), owning or renting
facilities in that jurisdiction does it, if the PO box is something ~you or
your employees~ go to (not a forwarding service) will do it. The telephone
number isn't sufficient to establish nexus.

Each state of taxing jurisdiction will have varying rules on what triggers
nexus for tax purposes, so when in doubt, check with them.




- quote -




Check with a tax accountant or tax attorney familiar with the specific
country or countries involved. I suspect that'll be someone over there.







--
Paul A. Thomas, CPA
Watkinsville, Georgia

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

In electronic commerce what generally constitutes a presence for the
pourpose of having to collect and or pay taxes?

Dose having owned or leased equipment in a state produce an obligation to
collect sales tax from customers in that state? Dose having a local P.O.
box or telephone number effect this?

If I buy data or data access from a European vendor and later resell this to
a buyer in the E.U. dose VAT apply? Dose this change if I do or do not have
equipment in an E.U. country? How about if the data or data access I buy
is only part of a larger aggregate I sell?

Thanks in advance,
Adam W.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >