How do I code sales that bridge the July 1 implementation date?
A. Follow these guidelines: • If a sale is recognized (for state tax purposes) before July 1, it is origin-based (if you are selling tangible personal property, the tax should be coded for the location at or from which delivery is made). • If the sale is recognized after June 30 (for state tax purposes), it is destination-based (if you are selling tangible personal property, the tax should generally be coded for the location where the property is received). • In cases where a sale involves multiple items delivered over time, those items recognized as sales before July 1 should be origin-based and those recognized after June 30 should be destination-based.
