Sending all sales/use taxes to DOR with the appropriate Massachusetts sales/use tax return on time.Collecting the sales/use tax on taxable sales or rentals of tangible personal property or telecommunications services (the tax must be separately stated and separately charged on all invoices, bills, displays or contracts), and.Registering with the Department of Revenue (DOR) to collect sales/use tax.Tax-exempt organizations that sell tangible personal property or telecommunications services in the regular course of business are also considered vendors and required to collect sales/use tax. Sells to Massachusetts residents or businesses and delivers, repairs or installs goods or telecommunications services within Massachusetts.Has representatives soliciting orders for tangible personal property or telecommunications services within Massachusetts, or.Operates a marketplace that facilitates the sale of tangible personal property by marketplace sellers, and whose direct and facilitated Massachusetts sales exceed $100,000 in a calendar year.Makes remote sales to Massachusetts customers than exceed $100,000 in a calendar year.Has a business location in Massachusetts.Gets parts to manufacture goods for sale or resale in Massachusetts.Buys tangible personal property or telecommunications services for resale in Massachusetts.Sells, rents or leases in Massachusetts generally.Unlike for the sales tax, the buyer generally pays the use tax directly to Massachusetts. The use tax applies because the furniture wasn't subject to a sales tax in the other state and because it's for use in Massachusetts.
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