Please ignore my previous post, I was responding to another e-mail and mixed up 
the address.

jk

Sent from my iPhone

On Sep 27, 2011, at 10:57 PM, Jerry Kalaf <[email protected]> wrote:

> 3:30 if you are there, otherwise 4:00.
> 
> jk
> 
> Sent from my iPad
> 
> On Sep 27, 2011, at 3:33 PM, Mark D Lew <[email protected]> wrote:
> 
>> John Howell wrote:
>> 
>>> 2.  You are responsible for COLLECTING it and 
>>> remitting it; the purchaser is responsible for 
>>> PAYING it but to you, not to the state.
>> 
>> No. The seller is responsible for paying sales tax, whether it was collected 
>> or not. The seller is expected to collect it from the buyer, but if the 
>> seller neglects to do so, it's still the seller who owes it to the state, 
>> not the buyer.
>> 
>>> 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.
>> 
>> The state will not assume that sales tax is included in the purchase price; 
>> the state will assume that it is not. You can assert that it is, but unless 
>> you have made it clear to the buyer that sales tax is included and you're 
>> paying it, you are asserting falsely.
>> 
>> If you sell something for $10,000 and forget to collect sales tax, and you 
>> then retroactively say, "Oops, well, let's pretend I really sold it for 
>> $9,615.38, so here's the $384.61 I owe you," the state's position will be, 
>> "No, you really sold it for $10,000 and you owe us $400."  If the state 
>> bothered to contest your claim, you would lose.
>> 
>> But in this example they won't. The difference is $15.39, and the state 
>> isn't going to waste it's time over a such a trivial number. And since I'm 
>> pretty sure David isn't selling $10,000 worth of CDs, his will be even more 
>> trivial still.
>> 
>> mdl
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