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From: johansen@agrigene.UUCP
Newsgroups: net.legal,net.taxes
Subject: Re: Do Employees Pay Sales Tax?
Message-ID: <293@agrigene.UUCP>
Date: Mon, 24-Feb-86 13:37:55 EST
Article-I.D.: agrigene.293
Posted: Mon Feb 24 13:37:55 1986
Date-Received: Wed, 26-Feb-86 20:20:23 EST
References: <11946@ucbvax.BERKELEY.EDU> <594@mhuxl.UUCP>
Organization: Agrigenetics Madison,Wi.
Lines: 18
Xref: linus net.legal:2722 net.taxes:926

> > I select orders for technical books in a local bookstore.  As an
> > employee I get books at cost.  My question is: Do I have to pay
> > sales tax on out-of-state books?  If I order directly from an
> > out-of-state publisher, I do not pay sales tax, but I do pay list
> > price.  The scenario I would like to be true is that the bookstore
> > does not sell books to me, rather that as part of the company persona
> > I am buying directly from the publishers, who happen to be selling to
> > me at a lower price and so I am exempt from sales taxes.
> 
> If you make personal checks out to the publisher and get a personal
> receipt from the publisher, then no problem.  Otherwise, unless you
> are exempt, you have to pay up in Pennsylvania.  Your employer could
> be liable for filing fraudulent returns if he doesn't sell to you
> in a proper manner.  It is not worth the risk unless you can get
> an opinion from the dept. of revenue that is in your favor.

In Wisconsin there is a 'Use Tax?' which requires payment of sales tax to
the state of Wisconsin on items purchased tax-exempt from another state.