sales and use tax powerpoint presentation

Published on Minnesota Department of Revenue (https://www.revenue.state.mn.us)

Introduction to Sales and Use Tax Course

This course is an introduction to sales and use taxes in Minnesota. The purpose of the training is to provide the sales and use tax basics, including fundamental elements, local taxes, exemption certificates, record-keeping, filing and payment instructions, and contact information. It is meant to complement to our industry-specific webinars.

The majority of the content covered in this webinar is the general information covered in our Basic Sales and Use Tax Course.  Therefore, if you have attended a Basic Sales and Use Tax class or webinar, the information will be a refresher. This webinar is a complement to our industry-specific webinars.

This course is available as a webinar only.

This course is designed for:

• Accountants
• Bookkeepers
• Business owners
• Purchasing agents
• Others who need a working knowledge of sales and use tax

After completing this course, you will be able to:

• Apply the basic sales and use tax concepts for Minnesota and its local taxing jurisdictions to your business
• Recognize the exceptions to the rule and the exemptions available
• Identify how to use and when to accept an exemption certificate
• Identify the documentation necessary for sales and use tax records and returns
• Prepare and file Sales and Use tax returns using e-Services
• List several resources that answer your sales and use tax questions

To register for a class, select the webinar date you would like to attend. The webinar is expected to last approximately two hours.

• Introduction to Sales and Use Tax PowerPoint Presentation  (PDF)
• Webex Troubleshooting Guide (PDF)

We are registered to provide Continuing Professional Education (CPE) credits.

Instructors for this course are representatives from the Minnesota Department of Revenue.

Read instructor bios  (PDF)

Contact Info

• 651-296-6181
• 800-657-3777
• 651-556-3102 (fax)

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Sales and Use Tax

Sales and Use Tax Erica Fernandez UC Merced Tax Manager * * Note purchases from other states or their instrumentalities, including state universities are not ... – PowerPoint PPT presentation

• Erica Fernandez
• UC Merced Tax Manager
• Imposed on every retailer (seller/merchant) for the privilege of making retail sales of tangible personal property (TPP) in California
• Imposed on the purchaser for the storage, use or consumption of TPP in California
• TPP is personal property which can be
• Seen, weighed, measured, felt, touched etc.
• Non-TPP property includes
• Real property (land)
• Intangible property (e.g. goodwill)
• Property rights (e.g. licensing of trademarks or software if no TPP is transferred)
• Determine and pay the proper amount of sales and/or use tax due
• Essentials for good tax decisions
• What is UC Merceds sales and use tax obligation?
• What is the item being purchased and for what use?
• What are the available exemptions?
• What is the taxable sales price?
• Two classifications of sellers
• CA retailers (generally SALES tax)
• Sellers of TPP with business locations in California
• Out-of-state retailers (generally USE tax)
• Sellers physically located outside California
• May be registered to collect CA tax based on nexus with CA (physical presence through employees, warehouse, etc.)
• If out-of-state vendor charges tax, confirm CA sellers permit number
• The purchase of TPP from a retailer (not registered to collect CA taxes) for use in CA is subject to use tax
• Identifying use tax transactions
• Vendor has non-CA address
• Invoice is for tangible property
• Charge for shipping indicating something was shipped
• Note purchases from other states or their instrumentalities, including state universities are not subject to sales and use tax.
• Example 1 UCM and Vendor are in the same State
• What tax is applicable?
• Who has the obligation to report?
• Example 2 UC Merced and Vendor are in different States
• What is applicable?
• Who has the obligations to report?
• Example 3 Property shipped to a different state (e.g. New Mexico)
• Is California tax applicable?
• If yes, what tax and who has the obligation?
• Is New Mexico tax applicable?
• Keys to accurate tax decisions include
• What is the item being purchased?
• How will the item be used (e.g. will it be resold?)
• Does the purchase include services (e.g. repair or installation)?
• General rule sales price (gross receipts) is subject to tax unless an exemption applies.
• Gross Receipts exclude
• Cash discounts, amounts charged for returned merchandise (Note that the value of a trade-in does not reduce the sales price)
• Price for labor and services for installing property
• Separately stated charges for transportation (retailer to customer)
• Some taxes (federal retailer or consumer tax, local sales and use tax)
• Intangible property under a technology transfer agreement.
• Common exemptions include
• Property shipped outside of California
• Purchase for resale
• Services and labor unrelated to the sale of TPP
• Freight / Shipping
• Software delivered electronically
• Original works of art
• Occasional sales
• Newspapers and periodicals
• Printed sales messages
• Prescription medicines
• Property purchase for use outside of California is not subject to California use tax
• Keys to indentifying property for use outside California
• Shippers to location on invoice is outside of California
• Information on purchase order
• A copy of the shipping documents or other support should be retained to document out-of-state shipment.
• Property purchased for resale is excluded from the definition of retail sale and is therefore exempt.
• A resale certificate should be issued to the vendor. This transfers the liability for the collection and remittance of sales tax from the vendor to UC Merced.
• Resale certificates are issued by Tax Services, please email tax_at_ucmerced.edu.
• Services where no TPP is transferred, or where the transfer of TPP is incidental, are exempt.
• Professional services such as accounting, medical, legal etc.
• Labor unrelated to the sale of TPP is exempt
• Installations
• Labor related to the sale of TPP is taxable
• Fabrication creating TPP
• Assembly changes for assembling new products
• Shipping / freight charges are exempt if
• Separately stated on the invoice
• Delivery is by common carrier
• Note that handling charges are taxable (unless the transaction is exempt)
• If shipping and handling charges are combined, the combined charge is taxable. However, if the vendor has not assessed tax, and UCM needs to accrue it
• 80 of the combined charge can be allocated to shipping and 20 to handling
• Use tax should be accrued on the 20 allocated to handling
• Canned (off-the-shelf) software is exempt if it is delivered electronically and no tangible property is shipped
• Shipping / handling charges on the invoice indicate that TPP (such as DVD) was shipped)
• Custom software (developed specifically for the user)
• More than 50 custom exempt
• Less than 50 custom partially exempt
• Newspapers and periodicals are exempt if the publication are
• Regularly issued at stated intervals more than 3 time but less than 60 times per year and are
• Distributed without charge
• An exemption certificate should be issued to the vendor see Tax Services
• A sale by (and purchase from) a person who is not engaged in business and not required to hold a California sellers permit is exempt if the seller makes less than 3 sales of TPP in a 12-month period
• An affidavit signed by the seller and approved by Tax Services is required.
• Printed sales messages are exempt if the printed material
• Advertises a good or service
• Is delivered directly to the user by the vendor or mailing house, by common carrier or mail, at no cost to the user
• Examples are Medical Center pamphlets regarding medical services or UNEX postcards regarding course announcements.
• An exemption certificate should be issued to the vendor contact Tax Services
• An original work of art purchased for display in a museum or public place
• Must be TPP which is created as a unique object
• Includes visual arts, crafts and mixed media
• Must be purchased for display in a museum or other place which is open to the public without charge for at least 20 hours per week, and for at least 35 weeks of the calendar year.
• Example original artwork purchased by the Fowler Museum for display
• Hardware parts / materials / services etc.
• Mandatory contract (required to purchase as a condition of sale of the property) is taxable
• Optional (not required to purchase as a condition of sale of the property
• Change must be separately stated
• Canned software updates / upgrades / fixes etc.
• Mandatory exempt only if both original software and maintenance is delivered electronically
• 50 exempt if with TPP
• 100 exempt if no TPP
• Exempt medicine means any substance or preparation intended for use by external or internal application to the human body
• Must be used for the diagnosis, cure, mitigation, treatment or prevention of disease
• Commonly recognized as intended for that use
• Must be prescribed or
• Furnished by a health care facility
• Medical laboratory items - taxable
• Animals for research
• Exempt medicine
• Prescription medicine
• Medical gases (used for patient treatment)
• Vitamins (supplements)
• Generally taxable unless furnished under qualifying criteria
• Generally vendors are required to collect district taxes only in districts where they do business
• If TPP is purchased from a California vendor who is not required to collect City of Merced district tax (0.50), the vendor charges the 8.25 state-wide rate.
• Accrue the 0.50 difference (8.75 minus 8.25)
• If TPP is purchased at a lower district rate (e.g. in Atwater where the rate is 8.25) for use in Fresno
• Accrue the 0.725 difference (8.975 minus 8.25)
• Fully taxable, partially taxable or exempt depending on the taxability of the items(s) purchased
• Hazardous material charge
• Heat surcharge
• Ice surcharge
• Fuel surcharge
• Packaging and handling
• Not taxable
• E-Waste recycling fee
• UPS and Fed Ex delivery charges
• http//www.tax_at_ucmerced.edu/ - UCM Tax Portal
• http//www.tax.ucla.edu UCLA Tax Portal
• http//map.ais.ucla.edu/go/100447 - Sales and Use Tax at UCLA
• http//www.boe.ca.gov State Board of Equalization
• UC Sales Use Tax Manual
• UC AMC T-182-73
• Emails and Telephone Numbers Tax Contacts
• Jennifer Chhoeung for Accounts Payable
• jchhoeung_at_finance.ucla.edu 310-794-0317
• All other transactions
• Erica Fernandez efernandez2_at_ucmerced.edu 209-228-4075
• The Math Department received the following invoice from Computer Corporation in Kansas
• Notebook computer 996
• Consulting services 200
• Shipping and Handling 20
• CA sales tax 0
• Total 1,216
• What is the total non-taxable amount (before shipping and handling)?
• Does an exemption apply? If so, which one?
• What amounts should be entered on the P-card screen and where?
• What is the tax due on this invoice?
• The total non-taxable amount before shipping and handling is 200 (for consulting services)
• The exemption for services where no TPP is provided applies
• Entries on P-Card screen
• Enter 20 in the box labeled Enter shipping / handling charge if it is combined
• Enter 200 in the box labeled Enter Total Non-Taxable Amount
• Select the code for exempt services from the drop-down list in the box labeled Exempt Reason
• 4. The tax due is calculated as follows
• Consulting services 0
• Shipping and Handling (20) 4
• Total subject to tax 1,000
• Tax rate 8.25
• Total tax 82.50
• The Events Office purchased canned (off-the-shelf) software from a vendor in Texas to track the number of film permits issued annually. The software was delivered via CD and installed on the Departments server. The purchase includes mandatory maintenance (i.e. upgrades, updates and fixes) to be delivered electronically over the period of the contract. The following invoice was received
• Software 800
• Maintenance (1/1/11 12/31/11) 200
• Shipping 10
• Total 1,010
• How would your answers to questions 1-3 change if the software was delivered electronically?
• The total non-taxable amount (before shipping and handling) is 0
• No exemption applies to the software since it was delivered via media (CD). Although the maintenance is delivered electronically, no exemption applies because the original software is taxable (mandatory maintenance is considered to be a part of the sale of the original software. If the software is taxable, the mandatory maintenance is taxable)
• The taxable amount is 1,000 (800 200) and the tax due is 82.50 (1,000 X 8.25)
• If both the software and the mandatory maintenance are delivered electronically, both are exempt. The total non-taxable amount (before shipping and handling) would be 1,000. No tax would be due.

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Washington Sales and Use Tax

Apr 04, 2019

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Washington Sales and Use Tax. University of Washington. Agenda. Retail Sales and Use Tax overview Destination Based Sales Tax Exemptions and How to Take Them PAS Procard Questions. Retail Sales Tax Defined. Retail Sales Tax Applies to tangible personal property

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Presentation Transcript

Washington Sales and Use Tax University of Washington

Agenda Retail Sales and Use Tax overview Destination Based Sales Tax Exemptions and How to Take Them PAS Procard Questions

Retail Sales Tax Defined • Retail Sales Tax • Applies to tangible personal property • Doesn’t apply to pure services • State (6.5%) and Local (3.0%) components • Seller is liable, even if not collected

Use Tax Defined Either sales or use tax, but not both Tax on the use of goods or certain services when sales tax has not been paid Paid by the consumer when the retail sales tax was not collected by the seller/service provider

Tangible personal property • No definition in statute • Generally something you can touch, smell, see but not real property • Includes services related to the tangible property • Many exemptions provided by statute • Eg. Some medical items used for patients, but does not apply to use in research.

Services • Services related to tangible property are taxable • Personal services generally are not • Examples: Attorneys, Doctors, Dentists, Engineers, Public accountants • Test: Is the purchaser buying the service itself or the property related to the service

Destination Based Sales Tax • Came into effect July 2008 • Rate imposed depends on whether item will be shipped or picked up: • If shipped, then rate at customer location applies • If picked up, then rate at seller location applies • Example: Store is in Seattle. Customer is in Tacoma. • If shipped – 9.3% • If picked up – 9.5%

Reporting destination based sales tax UW reports destination based sales based on location codes Department of Revenue allocates the tax to the appropriate city UW Department needs to provide tax details to Cathy Sleipnes – [email protected]

Items in and outside of Washington Goods received in WA even if the property will be used elsewhere - taxable Delivery of goods to a freight forwarder to transport goods out of the state is not receipt of goods Delivery to buyer outside of state not subject to WA taxes (may be subject to other state’s taxes)

Foreign Purchases • Foreign purchases of tangible goods, if not brought into Washington are not subject to Washington state sales or use tax • Value Added Tax may be applied when purchasing in foreign countries. • If possible purchase items through the internet in Washington • Keep in mind – there are sanctioned countries. • Eg. Iran, North Korea

Delivery Charges • Delivery charges • Charges for preparation and delivery of tangible personal property or services • Includes transportation, shipping postage, handling, crating and packing • Separately itemized charges still taxable • If sale itself is exempt from sales tax, no tax on delivery charges

Common Examples • Installing, cleaning, repairing of tangible personal property even if property not sold in connection of services • Repairing any personal property, machines, radios, etc. • Laundering, dyeing and cleaning • Computers • Prewritten software – taxable • Installation of prewritten software – taxable • Includes outright sales, leases, rentals, licenses to use, and any other transfer

Case Study • #1 • Department buys books from vendor. Vendor lists shipping separately – is the shipping subject to sales tax? • Can you put the shipping under a tax exempt object code? • #2 • Department contracts for a maintenance agreement on equipment in the department – taxable? • #3 • Department hires a consultant to help with a project – taxable? • Can the department hire a consultant or do they have to hire an employee? To find out – join our employee versus independent contractor training in August!

ExemptionsWe See Items purchased for resale Items for use outside of the state and not brought into the state Manufacturers’ Machinery and Equipment Exemption High Technology Deferral

EXEMPTIONS: Items Acquired for Resale • Purchasers may be eligible for a sales tax exemption on items acquired for resale to a third party • UW has a seller’s permit • Currently need to supply a copy of the seller’s permit to be able to purchase for resale

EXEMPTIONS: Items Acquired for Resale • Use seller’s permit for: • Resale in the regular course of business without intervening use by the reseller, or • Use as an ingredient or component part of a new article of tangible personal property to be produced for sale, or • Use as a chemical used in processing a new article of tangible personal property to be produced for sale

Subsequent Sale of Items Acquired for Resale • Tax upon resale • Department selling item responsible for collecting the sales tax • If the product stays at the UW for the university’s own use, use tax payable • Department placing order must contact the UW’s Accounts Payable department to charge the department budget for the appropriate use tax amount

Exemptions: Items Acquired for Out-of-State Use • Goods for use outside the state of Washington, inform the seller no sales tax • Ordering department must state in the comments that the order should be flagged as exempt and that the goods are for use outside of Washington • Buyer will flag the order as exempt as it is processed, and include the appropriate language on the PO when applicable

Exemptions: Machinery and Equipment • Applies to purchases by manufacturers of machinery and equipment • Directly in a research and development operation • More than 50% of the time for a qualifying use • Useful life of more than 1 year • Cost of $1000 or more

Exemptions: Machinery & Equipment • Who’s involved: • Departments • Equipment Inventory • Purchasing • Accounts Payable

High Technology Deferral • Deferral on construction costs for building used for research and development in one of five fields: • Advanced computing • Advanced materials • Biotechnology • Electronic device technology • Environmental technology • Deferral also applies to purchase of “qualified machinery and equipment”

High Technology Deferral Eight year qualifying use requirement $1 million threshold to qualify for program Annual survey participation

High Technology Deferral For more information, visit the UW’s High-Tech Tax Deferral webpage at http://www.washington.edu/admin/sp/office/hitechdeferral.htm If you think that you have a qualifying project contact: Julia Shanahan

eCommerce: ProCurement Card & eProcurement • A checked tax box tells the system to CHARGE the purchase a Washington State Use tax. • A blank tax box tells the system NOTto charge the purchase a Washington State Use tax.

eCommerce: ProCurement Card & eProcurement Steps • Receipt/invoice for ProCard transactions with an out of state merchant should be reviewed to determine if the merchant charged sales tax. •   The tax box should be blank if an out of state merchant charged tax on the transaction. •   The box should be checked if sales tax was not collected on the transaction and the item is subject to sales or use tax. If the tax box is checked, a Use Tax (Washington State sales tax) will be added to the transaction amount. Sales tax is paid as billed by the vendor.

Purchasing & Accounting System (PAS)

Case Studies ProCard Case study Card holder has split the transaction to separate shipping, and handling into 03-24. Item being purchased is under 05-99. Reconciler reviews the account and makes no modification. ProCard staff has already made the monthly payment to JP Morgan and the transaction is now posted to MyFinancial Desktop. What is the problem and how do you correct it? Hint: Freight by itself is a service and not taxable.

Answer Reconciler can change it in payment net before the payment is made to the bank to make shipping taxable. If payment is already made, though, have to go through Procard department and request a correction.

Audit Case Study The vendor has asked us for documentation that we paid the use tax on specific invoices because they did not charge sales tax. Are we obligated to provide this information to the vendor? What kind of documents can we provide? If use tax wasn’t paid what happens?

Answer Currently provide a letter rather than the DOR form Check that use tax actually was paid Terms and conditions in contracts often say we will pay use tax if sales tax not charged. We may be required to provide the DOR form at some point. If no use tax paid, then department will have to pay it and may owe penalties and interest.

Water Case Study FACTS: Buyer placed the order correctly Department chose the correct object code AP staff decided not to enter sales tax in the sales tax – XXXXXXX PAS programming - realize that object code is taxable, budget is taxable, delivery address is local. Therefore, the system added use tax.  Vendor Control: - flagged the vendor incorrectly in vendor file

Answer Sales/use tax charged twice Buyer could place order with two separate line items – one for water – flagged tax exempt, one for the rental which is taxable Department discovered the issue too late, should reconcile monthly If there is a tax exempt item, department should enter comments if using PAS If on Procard make sure box is not checked

Questions and contacts • Procurement Customer Service • Pramilla Chand, 616-9021, [email protected] • Tax Office • Julia Shanahan, 616-3003, [email protected]

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Tax Alerts are included to keep you informed of the most current and pertinent tax information. Our CPAs are familiar with the new rules and are constantly seeking to implement favorable strategies for you or to keep you informed of changes that will adversely affect you or your business. Visit - http://www.hearthstonecpa.com/

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Tag Archives: Moscow Oblast

More on the unwanted apartments.

Microrayon for Ex-Servicemen (photo: Podolsk.ru)

A Defense Ministry source tells Interfaks  nearly 800 former officers and generals who served in the military’s central command and control organs are suing the department over its failure to allocate them housing in Moscow.

The news agency’s source says these men have a right to apartments in Moscow and are refusing the Defense Ministry’s offer of housing in the capital’s suburbs.  He says new buildings in Moscow Oblast lack infrastructure, schools, and medical services, and it’s difficult to find work. 

In particular, he notes more than 21,000 apartments are being finished in the close-in suburbs of Podolsk and Balashikha.  But many remain unoccupied.  The military department decided to build housing there in 2008 because the cost per square meter was 35,000 rubles — less than half the prevailing cost in Moscow.

The agency’s interlocutor says, in Podolsk, the military is building an entire microrayon with more than 14,000 apartments, and Balashikha will have more than 7,000.

President Medvedev and Defense Minister Serdyukov Toured Podolsk Military Housing in January

Interfaks  added that Deputy Defense Minister Tatyana Shevtsova, who holds the housing portfolio, acknowledged in September that there are 8,000 officers awaiting housing in Moscow, and indicated apartment blocks might be erected on Defense Ministry property in the city.  At the time, she also suggested that many of those who wanted apartments sooner were accepting ones in the nearby suburbs. 

Exactly a year ago, Defense Minister Serdyukov said the military could not afford to, and would not provide servicemen permanent apartments in Moscow, according to RIA Novosti .  Moskovskiy komsomolets at the time noted that the Defense Minister’s order clearly contradicted the Law “On the Status of Servicemen.”  As this NVO  editorial indicates, Shevtsova’s September statements on Moscow housing came in the context of the flap over 160 generals and colonels who retired, probably in the hope of privatizing a service apartment, rather than obey orders to rotate to duties outside the capital. 

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Posted in Military Housing , Officer Corps

Tagged Balashikha , Moscow , Moscow Oblast , Permanent Apartments , Podolsk , Tatyana Shevtsova

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