Bailout for Porn Industry?

tom1944
Wed, 07 Jan 2009 19:46:56 +0000

It is possible for a business with no physical location in the State to create “nexus” and a requirement to collect tax if they warranty products and allow you to take that product to someone in your State for repair. For example you buy a computer from a company with no physical location in the State and for some reason it breaks- you take it to a computer repair company that does the warranty work for the retail company. Depending on several factors that company doing the warranty work can be considered an agent of the retailer thus requiring that out of state retailer to charge sales tax. If the retailer is a corporation they also may become subject to corporate tax.