请前辈们指点一下 关于免销售税, State Sale Tax Exemption

学术研究贴,长贴,非喜勿进哦~~ 请前辈们指点一下 关于State Sale Tax Exemption
和SSTP。有税州护士重见天日否?
这两天在研究State Sale Tax Exemption和SSTP的问题。请前辈们指导一下,大谢啦~
State Sale Tax Exemption: re-seller A to re-seller B, 双方互留State Tax
Exemption Certification信息后,A 不必向 B收取State Sales Tax.
Re-Seller B 的再次销售,要根据客户类型,来确定是否需要收取州销售税。如果B卖给本
州终端消费者,则收取Sales Tax;
如果B的下个买家,C,也是re-seller,则可继续互留Sale Tax Exemption
Certification 信息,B不必收取C的State Sales Tax。
SSTP:
我在Iowa,Iowa等20多个州参加了一个叫做SSTP (Streamlined_Sales_Tax_Project)的
project.这个project致力于跨州收取Sales Tax,名曰“公平”,看了一下参加的州多
为小州。
CA,FL,NY等商业发达,人口众多的大洲,目前不在此列。
这个project也限制了电商,主要就是说,如果销售(re-sell)到SSTP members的州的终
端客户,应该向该终端客户收取该州的Sales Tax。
偶的问题是:
这个project是强制参加的吗?不参加,不向外州终端客户收取Sales Tax,有啥严重后
果木有?罚款,补税?
关于Ebiz思考:
偶目前的理解是:神医们算是re-seller,护士算是神医们的suppilers,第一道re-
seller。免税州护士大行其道,大赚银两,其实主要就是没有State Sale Tax,而且护
士们一般不会为做护士的收入上税(公司税或个人所得税)。
那麽,有税州护士(神户),尤其是有身份的神户,是否可以申请公司(Sole, LLC等)
,做re-seller,免交State Sale Tax,这样的话,Ebiz能否进一步发展呢?
当然,公司所得税该交是要交地~ 一切按税法走吧。不过至于怎么交,交多少?会计师
就该登场了。
相关链接:
Iowa Sales Tax Exempt Certification
Certification: http://www.iowa.gov/tax/forms/31014.pdf
Instruction http://www.iowa.gov/tax/educate/78637.pdf
Streamlined Sales Tax Project
SSTP (Streamlined_Sales_Tax_Project)
http://www.iowa.gov/tax/educate/SLSTFAQ.html
http://en.wikipedia.org/wiki/Streamlined_Sales_Tax_Project
http://www.streamlinedsalestax.org/

你以reseller身份出现,很多东西都买不到了

昨天刚刚联系了Local的Staples,搞定了re-seller account。当然,coupon的限制还
是那样,1 coupon per household. 而且买电脑也没有re-seller discount…经理说
办公用品有。 他说他只关心Sales,don’t care whether I am a re-seller。当然,
可能YMMV.
下周一去旁边的outlets找Coach和化妆品店。

这个reseller acct必须每个商家去搞吗,还是有一个reseller permit就到处通行了?

昨天刚刚联系了Local的Staples,搞定了re-seller account。当然,coupon的限制还
是那样,1 coupon per household. 而且买电脑也没有re-seller discount…经理说
办公用品有。 他说他只关心Sales,don’t care whether I am a re-seller。当然,
可能YMMV.
下周一去旁边的outlets找Coach和化妆品店。

菜鸟一只,参与讨论哈
我觉得这个理论上是可行的,不过电器店打折都是reseller not eligible,还限个数
,又不能
做到扫货的护士人手一张reseller permit. 所以只能原价买,赚不到。要不怎么这么
多神医护士

IA的每家分开的,每份都是互相留低。比如说,Staples拿原件,我拿复印件。然后付
款的时候必须是签名人持公司信用卡才行。
据说,某些州,可以发那种State政府统一发放的State Tax Exempt Certification.
很炫。

使用起来太麻烦了
不是自动免税
还要记录每个东西的 最终BUYER

嗯。是的,昨天我也问了这个问题,经理说,如果coupon上写了,re-seller不行,那
就不卖。如果没写,他不care。coupon上写一个house hold只让做一个,那我就卖你一
个;如果说一人一个,那我就卖你一个;如果没限制时间,只要有存货,你明天来,或
者下次来,我还卖给你。
可能是我人品爆发吧,经理比较nice。
而且,他还说,re-seller可以State Sales Tax Exempt,是法律规定,当然,各州条
款不同,IA就是什么re-seller (还有 whole sales and retails), non-profit, 还
有建筑公司,加工公司等,可以免税。

:)所以我就求能长期包养的大神哦。
其实,这个东东,就跟SSTP连起来了,如果不是强制要求参加。那就只要卖到外州,保
留单据就好了。
另外…前辈,你平时卖东西,不记录最终buyer的吗? 我是不敢懈怠,全都记录的
,万一以后来个audit,好解释啊。

还是有人把income tax和sales tax搞混,这两者是独立的,sales tax取决于你的
销售额,可以是每月,每个季度或者每年都要file。schedule c是income tax的部分,
和sales tax一点关系也没有。

其实这就是经理是否想得开的问题
碰上这样子想得开的,怎么搞怎么买都可以

你有了PERMIT 后每个月都要交报SALES TAX. 即使是零.等你被AUDIT 时就不好玩了.

我的document上面是写filing Frequency 是Annual,可能是因为小公司吧。 :)

是的呀。 我这个Local Staples,小二比经理还狠,上次我们,你们有多少inventory
,他问说,你想要多少。后来还是经理出面,说不能都卖,按coupon来,一次只给俩。

Read carefully even it is indicated annually.Tax authority always throw you
easy traps.
http://www.iowa.gov/tax/educate/filestatus.html
Iowa Sales Tax Filing Statuses
Annually
Less than $120 tax a year
File one return for the calendar year
Due no later than January 31following each calendar year
Quarterly
More than $120 but less than $6,000 tax per year ($30 - $1,500 per
quarter; $10 - $500 per month)
File a quarterly return at the end of each calendar quarter
Due by the last day of the month following each calendar quarter
Monthly
More than $6,000 but less than $60,000 tax per year ($500 - $5,000 per
month)
File deposits for each of the first two months of the calendar quarter
Due by the 20th of the following month
No monthly deposit for the third month of the quarter
For the third month, file the quarterly return with the payment for the
balance of tax due for that quarter.
Due by the last day of the month following each calendar quarter
Semi-monthly (electronic payment required)
More than $60,000 tax a year (more than $5,000 per month; more than $2,
500 semi-monthly)
Required to file deposits twice each month electronically
1st deposit - for the period from the 1st through the 15th; due on
the 25th of that month
2nd deposit - 16th through the end of the month; due on or before
the 10th day of the following month
A deposit is not required for the final (6th) semi-monthly period of
each quarter
Also file the quarterly return
Return and last (6th) deposit of quarter - due by the last day of
the month following each calendar quarter
NOTE: the first semi-monthly deposit for the following quarter
is due before the final (6th) deposit for the preceding quarter
Retailer’s Use Tax Filing Statuses
Annually
Less than $120 tax a year
File one return for the calendar year
Due no later than January 31following each calendar year
Quarterly
Less than $1,500 tax a month
File a quarterly return at the end of each calendar quarter
Due by the last day of the month following each calendar quarter
Monthly
More than $1,500 tax a month
File deposits for each of the first two months of the calendar quarter
Due by the 20th of the following month
No monthly deposit for the third month of the quarter
For the third month, file the quarterly return with the payment for the
balance of tax due for that quarter.
Due by the last day of the month following the calendar quarter
Consumer’s Use Tax
Annually
Less than $120 tax a year
File one return for the calendar year
Due no later than January 31following each calendar year
Quarterly
More than $120 tax a year
File a quarterly return at the end of each calendar quarter
Due by the last day of the month following each calendar quarter
Withholding Tax Filing Statuses
Quarterly
Less than $6,000 tax per year (less than $1,500 per quarter; less than $
500 per month)
File a quarterly return at the end of each calendar quarter
Due by the last day of the month following each calendar quarter
Also file the annual VSP reconciliation form
Due by February 28 of the following year
Monthly
$6,000 - $120,000 tax per year ($500 - $10,000 per month)
File tax deposits for the first two months of each calendar quarter
Due by the 15th of the following month
No monthly deposit for the third month of the quarter
For the third month, file the quarterly return with the payment for the
balance of tax due for that quarter
Due by the last day of the month following each calendar quarter
Also file the annual VSP reconciliation form
Due by February 28 of the following year
Semi-monthly
More than $120,000 tax per year (more than $10,000 per month; more than
$5,000 semi-monthly)
Required to file deposits twice each month electronically
1st deposit - for the period from the 1st through the 15th; due on
the 25th of that month
2nd deposit - 16th through the end of the month; due on or before
the 10th day of the following month
Must make a total of 6 semi-monthly deposits each quarter
The 6th payment is due on the 10th day of the month following the
end of the quarter
All six payments should be made before filing the withholding
quarterly return
Required to file quarterly return electronically
Due no later than the last day of the month following the end of the
quarter
If the six deposits were made correctly, no balance due with the
quarterly return
May make an additional payment with the quarterly return, if needed
Also file the annual VSP reconciliation form
Due by February 28 of the following year