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From: essachs@ihuxl.UUCP (Ed Sachs)
Newsgroups: net.legal,net.consumers,net.taxes
Subject: Re: Question on sales/use tax on out-of-state purchases
Message-ID: <1135@ihuxl.UUCP>
Date: Wed, 23-May-84 13:31:18 EDT
Article-I.D.: ihuxl.1135
Posted: Wed May 23 13:31:18 1984
Date-Received: Sat, 26-May-84 11:26:48 EDT
References: <979@hao.UUCP>
Organization: AT&T Bell Labs, Naperville, IL
Lines: 21

=====================
Sellers are required to collect sales tax if they do business
(i.e., have an office or store) in the state where the purchaser is
(i.e., where the item is delivered).
This is the reason that many mail order companies give a list of
states where sales tax must be added (if you're lucky enough to
live in a state where the mail order company does not have an
office, they don't have to collect sales tax from you).

As for local (city, county, etc.) taxes, treatment varies.
As near as I can tell, if the local sales tax is collected by
the state along with the state sales tax, then it is collected
whenever state sales tax is collected for a delivery within
the taxing area.  If the local sales tax is collected locally,
the situation may be different (and probably varies from state to
state).
-- 
				Ed Sachs
				AT&T Bell Laboratories
				Naperville, IL
				ihuxl!essachs