How and when is the tax collected?
Vendors must charge and collect the sales tax at the rate in effect in the county where the sale is made or obtain valid documentation detailing why the sale is exempt from tax. Tax on titled motor vehicles, off-highway motorcycles, all-purpose vehicles, personal watercraft, titled watercraft and titled outboard motors is paid to the Clerk of Courts at the rate in effect in the purchaser’s county of residence. Telecommunication services are taxed at the rate in effect in the county of the billable telephone number. Most other areas listed under services are taxed at the county rate where the service is received. The tax applies when the sale is made, not at some future date when payment is received. For example, if a vendor makes a sale on credit in January, but the money is not received until February, the tax must be reported and paid with January’s return.
Vendors must charge and collect the sales tax at the rate in effect in the county where the sale is made or obtain valid documentation detailing why the sale is exempt from tax. Tax on titled motor vehicles, off-highway motorcycles, all-purpose vehicles, personal watercraft, titled watercraft and titled outboard motors is paid to the Clerk of Courts at the rate in effect in the purchaser’s county of residence. Telecommunication services are taxed at the rate in effect in the county of the billable telephone number. Most other areas listed under services are taxed at the county rate where the service is received. The tax applies when the sale is made, not at some future date when payment is received. For example, if a vendor makes a sale on credit in January, but the money is not received until February, the tax must be reported and paid with January’s return. Vendors must charge the tax on every sale unless the customer provides a properly completed exemption certificate or the sale is
Vendors must charge and collect the sales tax at the rate in effect in the county where the sale is made or obtain valid documentation detailing why the sale is exempt from tax. Tax on titled motor vehicles, off-highway motorcycles, all-purpose vehicles, personal watercraft, titled watercraft and titled outboard motors is paid to the Clerk of Courts at the rate in effect in the purchaser’s county of residence. Telecommunication services are taxed at the rate in effect in the county of the billable telephone number. Automatic data processing, computer services, or electronic information services; landscaping and lawn care service; private investigation and security service; information service (1-900 telephone calls); building maintenance and janitorial service; exterminating service; employment service and employment placement service are taxed at the county rate where the service is received. The tax applies when the sale is made, not at some future date when payment is received. For
Related Questions
- In the eventuality of the builder having collected the tax but not paying to the government or being unable to pay, whether the ST Department can recover the same from the buyer of flat?
- Why aren’t taxes automatically collected from wages and salary avoiding the complicated tax forms?
- Who determines how much business revitalization zone tax is collected?
