At 1:34 PM -0400 9/27/11, David W. Fenton wrote:
>I know many on the list play in groups that have made CDs that they
>will sell at concerts/gigs. I'm wondering if anybody knows what the
>deal is in the US (New York State, specifically) with sales tax:
>
>That is, if you're selling your CDs after a concert/gig, are you
>responsible for paying sales tax? Or is this one of those things
>where the buyer is responsible for it?
>
>Anybody know?

David:  My understanding is:

1.  It's going to vary state by state since this 
is a state (and sometimes also local) tax.

2.  You are responsible for COLLECTING it and 
remitting it; the purchaser is responsible for 
PAYING it but to you, not to the state.

3.  If you don't state it separately my guess is 
that the state would assume it's part of and 
included in the purchase price, and would have to 
be considered as such, but that's just a guess. 
YOU would have to think of it that way.

But this is in no way a legal opinion, and since 
when has the law ever been logical?!!!

John


-- 
John R. Howell, Assoc. Prof. of Music
Virginia Tech Department of Music
School of Performing Arts & Cinema
College of Liberal Arts & Human Sciences
290 College Ave., Blacksburg, Virginia 24061-0240
Vox (540) 231-8411  Fax (540) 231-5034
(mailto:[email protected])
http://www.music.vt.edu/faculty/howell/howell.html

"Machen Sie es, wie Sie wollen, machen Sie es nur schön."
(Do it as you like, just make it beautiful!)  --Johannes Brahms

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