Quote:
Originally Posted by Amarao
Out-of-state businesses (remote sellers)
that sell to Colorado residents solely
through the Internet, telephone, or
mail-order catalogs and that have no
physical presence in Colorado or otherwise
do business in this state are protected
by National Bellas Hess, Inc. v. Department of Revenue Illinois, 386 U.S.
753 (reaffirmed by the recent Quill decision).
These United States Supreme Court
rulings protect mail-order catalog sales
businesses from having to collect state
sales taxes from purchasers in states
where the remote-seller has no physical
presence itself or through an agent.
Taken from: http://www.revenue.state.co.us/fyi/pdf/sales05.pdf |
That is what I said.
Where you might have thought I said something else, it is where (at least here in Calif) the business IN THE STATE, itself has to pay sales tax on its own purchases.
In other words, if ChaseCam buys a toner cartridge for the office from some Internet store not in California, and they don't charge me sales tax (which they should not), I still have to claim it as USE and pay tax on it.
The point has nothing to do with individuals who don't file with the State Board or Equalization, though it has always been a gray area and pretty much unenforceable for the states, unless they get together... which is the real concern.