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SALES
TAX VENDOR IDENTIFICATION NUMBER
Sales
Tax ID (Certificate of Authority):
You will need to collect Sales Tax if you are selling a product
or offering a service that is taxable. The process of getting
a Sales Tax ID is called obtaining a “Certificate of Authority”.
Your
Certificate of Authority authorizes you to collect sales tax on
your taxable sales . Once you receive your Certificate of Authority,
you are considered to be in business even if you never make a
sale or never open the doors of your establishment. It is therefore
important that you file your sales tax returns on time, even if
you did not have any taxable sales during the reporting period,
to avoid being subject to penalties for not filing.
If
your business changes its organizational structure (for example,
from a sole proprietorship to a corporation, a limited liability
company, or a partnership), the new organization must register
as a vendor and obtain a new Certificate of Authority for the
new business before you begin operating under the new organizational
structure. You must also file a final return for your existing
business and surrender the Certificate of Authority that was issued
to the existing business.
Display
your Certificate of Authority:
You must prominently display your Certificate of Authority at
your place of business. If you have no permanent physical location,
you can attach it to your truck, cart, wagon, stand, or other
vehicle or facility from which you conduct business.
Sales
Tax:
Sales
tax is imposed on:
| Retail
sales of tangible personal property includes, but not limited
to: |
-
furniture, appliances, and lighting fixtures;
- machinery
and equipment, parts, tools, and supplies;
- computers
and prewritten (canned/off-the-shelf/standard)
- computer
software;
- motor
vehicles;
- boats
and yachts;
- fuels
(e.g., motor fuel, diesel motor fuel, and kero-jet fuel);
- candy
and confections;
- bottled
water, soda, and beer;
- cigarettes
and tobacco products;
- cosmetics
and toiletries;
- jewelry;
- artistic
items such as sketches, paintings, and photographs;
- animals,
trees, shrubs, plants, and seeds;
- coins
and other monetary items, when purchased for purposes
- other
than for use as a medium of exchange;
- building
materials; and
- prepaid
telephone calling cards.
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Sales
of specifically enumerated services include, but not limited
to; |
- providing
certain information services;
- processing,
assembling, fabricating, printing or imprinting tangible;
personal property furnished by a customer who did not
purchase the tangible personal property for resale;
- installing,
maintaining, servicing, or repairing tangible personal
property that is not held for sale by the purchaser of
the service in the regular course of business;
- storing
tangible personal property that is not being held for
sale;
- renting
safe deposit boxes, vaults, and similar storage facilities;
- maintaining,
servicing, or repairing real property both inside and
outside buildings;
- providing
parking, garaging, or storing services for motor vehicles;
interior decorating and designing;
- protective
or detective services; and
- entertainment
or information services provided by means of telephone
or telegraph.
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| Other
Taxable Items include, but not limited to: |
-
Sales of gas, electricity, refrigeration and steam;
- Sales
of gas, electric, refrigeration and steam service;
- Sales
of telephony and telegraphy;
- Sales
of telephone and telegraph service (including telephone
answering services, facsimile transmission services, and
cellular telephone services);
- Sales
of food and drink for on premises consumption, for example,
when sold by restaurants and taverns;
- Sales
of food and drink when sold by caterers;
- Sales
of heated food and sandwiches;
- Rent
for occupancy of hotel or motel rooms (including bed and
breakfasts, boarding houses, guest houses, etc);
- Admission
charges to places of amusement, other than live dramatic
or musical arts performances, motion picture theaters,
participatory sporting events, or live circus performances;
- Dues,
including initiation fees, paid to social or athletic
clubs when the dues are more than $10 per year; and
- Charges
of a roof garden, cabaret or other similar place.
- furniture,
appliances, and lighting fixtures;
- machinery
and equipment, parts, tools, and supplies;
- computers
and prewritten (canned/off-the-shelf/standard)
- computer
software;
- motor
vehicles;
- boats
and yachts;
- fuels
- candy
and confections;
- bottled
water, soda, and beer;
- cigarettes
and tobacco products;
- cosmetics
and toiletries;
- jewelry;
- artistic
items such as sketches, paintings, and photographs;
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Pricing: Infotax Square fees to obtain your Sales Tax ID Number is $100.00
Also See:
Have
a question, please give us a call 7 days a week 8:00 AM- 8:00
PM central time at 718.558.4333. You may email your question to
info@infotaxsquare.com.
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