[Jewelry making - Article 01295] - Re: [Orchid] Wholesale Companies

[Lee Einer]

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    Lisa, it would be worth your while to go to 

    http://www.boe.ca.gov/ 

    and 

    http://www-bfs.ucsd.edu/gen/TRAINING/SalesTax.HTM 

    And review your state's laws and regulations regarding sales tax. I
    think you will find that retail sales are (with a few very specific
    exceptions) taxable, and that it is the seller's responsibility to
    collect the sales tax. The only exception which may apply in your
    case is if you are an occasional seller, defined as one making less
    than three sales in a twelve-month period.   Fabrication labor and
    assembly labor are specifically listed as taxable, because they
    result in the creation of a piece of tangible personal property.
    Your therapy transactions are not subject to retail sales tax
    because you are not, when engaging in guided imagery,  selling
    tangible personal property. It has nothing to do with the State of
    California deeming jewelers to be other than professional. 

    Whether or not you choose to issue  resale certificates to your
    suppliers and purchase your materials tax-free is up to you. Your
    obligation to collect and pay taxes on retail sales, however, is not
    a matter of choice or preference, but rather a  legal obligation  of
    a seller in the State of California. Don't take my word for it,
    though-- check the California government websites, and if you are
    still unsure, submit a written inquiry to the Board of Equalization. 

Lee Einer


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