Here I am again discussing a topic that isn?t exactly what I would call fun. It is important though and I have enjoyed the challenge. As you can see, I do have something to say.
Do your eyes gloss over when you try to read a legal document? Do you take the time to read and understand legal documents or do you glance through them? I would like to hear how you respond to legal documents like the Newegg STAC.
I would like to ask that the discussion be focused on legal issues related to IT professionals and Webmasters in particular. If you want to complain about state taxes, regulations, or tech writers who pretend to be lawyers, feel free to 'rant on', but please title your posts as such.
I want to avoid the issue of trying to interpret the New York tax law and TSBs altogether. My interpretation would be worth almost exactly zero. However, if you are a lawyer or have a legal background and want to share your thoughts and interpretations, please feel free to do so.
I would like to share several important legal definitions as they relate specifically to the New York State tax law:
Nexus is defined as meeting either of the two following conditions:
(a) Having either an office or other physical presence in New York State
(b) Activities in New York State by you, your employees or a person or business with which you have some sort of contractual or agency relationship, which are sufficient to require you to collect and remit New York State sales tax under New York State law
Vendor is defined by the state of New York in Technical Service Bulletin TSB-M-08(3)S as ?persons who solicit business within the state through employees, independent contractors, agents or other representatives and, by reason thereof, make sales to persons within the state of tangible personal property or services that are subject to sales tax.?
Penalty of Perjury ? A statement containing this phrase, when signed, holds you liable for the offense of perjury if a false statement or lie is made that is materially relevant or significant to the case. In a Sworn Declaration or Sworn Statement this phrase usually allows the document to hold the same weight as an Affidavit without the requirement for the document to be notarized or signed in front of an authorized agent. A humorous definition - for those who need a break from the legal jargon at http://www.funmeme.com/archive/2008/07/15/penalty-for-perjury.aspx.
There are a few notes that I would like to add that couldn?t be included in the article:
The specific part of the New York legislation affecting vendors and their affiliates is Chapter 57 of the Laws of 2008, New York Tax Law Section 1101(b)(8), Sales and Use Tax Regulations Section 526.10(a)(3) and Tax Law Section 1101(b)(8)(vi)
I note in the article that New York nexus Webmasters might be able to pass the Newegg STAC liability on the their Website visitors. I don?t think this is a reasonable solution. I would not want to burden my visitors with the extra Web page and the extra legalese required. Remember that old saying about unpleasantries rolling downhill? The camel dung-ball rolls downhill - http://www.youtube.com/watch?v=M-IhbkiHWhI&NR=1.
Feel free to join in the discussion. I will be popping in and out to participate.
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