Are there any special rules or regulations regarding sales tax in my state?

Sales tax is added to the price of taxable goods or services and is charged to the purchaser at the time of sale. There are different laws that apply to county sales and use taxes. Currently, only Dakota and Gage counties impose a county sales and use tax, but each one is applied differently. That all the tangible personal property that I will purchase from ___________ described in purchase orders or invoices as exempt from taxes under Section 6368 of the Sales and Use Tax Act and Regulation 1594 consist of a vessel or tangible personal property becoming a component part of the vessel during the construction, repair, cleaning, alteration or improvement of the vessel, a vessel that will be used primarily in the operation verified above.

Military personnel may owe use taxes if the private sector retailer doesn't collect the applicable sales tax. Any retailer that files monthly returns and does business in more than one location, sells properties, or provides services subject to sales and use tax can file a request to file a combined monthly sales and use tax return for Nebraska and locations, Form 10. The tax does not apply to the sale or use of tangible personal property that becomes an ingredient or component part of a copy of a newspaper or magazine that is published regularly at average intervals not exceeding three months when that issue of such newspaper or periodical is distributed free of charge. Nor does the tax apply to such distribution. The corporation is the consumer of such property and no tax applies with respect to the transfer, provided that the use of the property by the corporation in California is not otherwise taxable.

The certificate will exempt the seller from liability for sales tax or for the collection of use tax only if taken on time and in good faith. As of September 27, 1985, the tax does not apply to the sale or storage, use, or other consumption in this state of California commemorative gold medallions produced and sold pursuant to Chapter 25 (which begins with Section 755 of Division 7 of Title 1 of the Government Code). The state sales tax exemption for GSA's SmartPay line of travel business primarily applies to hotels and car rentals and generally doesn't apply to meals or unforeseen expenses. The tax does not apply to a single charge for activating a new wireless telecommunications device with or on behalf of a wireless telecommunications service provider, if the charge is stated separately and does not relate to the electronic or physical modification of the device to operate within the service network of a wireless telecommunications service provider.

This certificate entitles the seller to exclude the amount of the sale from the sales measure, subject to the additional state sales and use tax that applies to sales and purchases of diesel fuel under sections 6051.8 and 6201.8 of the Revenue and Tax Code. As a result, if the assets acquired by the company that survived the merger had been bought and held by the constituent company for resale, the surviving corporation must declare and pay the use tax on the purchase price of the constituent company if it makes any use of that resale property, just as the constituent company would have owed such taxes if it had used the property. Subdivision (c) has been amended to reflect current tax rates; the list of transit districts that impose the ½ of 1 percent traffic tax has been removed. This certificate entitles the seller to exclude the amount of federal excise taxes imposed on the purchase of fuel from the sales and use tax measurement.

Yes, a zero return must be filed before the due date, even if there is no tax information to report or taxes to remit. Gross income from the sale or storage, use, or other consumption in this state of any used mobile home whose initial retail sale would qualify for the 60 percent exclusion provided for in section 6012.8 of the Revenue and Tax Code for the period from January 1, 1980 to June 30, 1980, inclusive, are exempt from sales and use tax. The tax does not apply to the sale of goods held or used in the course of an activity that does not require the possession of a seller's permit, unless the sale is one of a series of sales sufficient in number, scope and character to constitute an activity for which the seller is required to have a seller's permit or is required to have a seller's permit if the activity was carried out in this state. .

Glenna Penrod
Glenna Penrod

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