To some extent, this is good for sales
. In several of the pitches we overhear, customers who initially held grudges against Xerox for its shabby past performance are won over by the sales team's knowledge and concern for their well being.
On the West Side, the most common price range for sales
of pre-war co-ops was $200,000-to-$300,000, the same as in 1999's first quarter.
The Board held that the home offices and hotel facilities were not premises for the transaction of business owned or rented by the corporation outside this commonwealth." Accordingly, Chesterton's sales of tangible personal property were attributed to Massachusetts for sales
factor apportionment purposes.
Similarly, Massachusetts recently passed legislation requiring all transfers of standardized computerized software to be treated as tangible personal property for sales
tax purposes; see Laws 2005, HB 4169, Section 34, amending Mass.
The salesperson can select an appropriate CPA or team to visit the prospect and prepare that CPA or team for sales
calls, including scheduling and supporting the first sales call and conducting fact-finding.
As sales tax compliance becomes increasingly important, look for general accounting packages to add support for sales
Sec 121 was enacted in the Taxpayer Relief Act of 1997 and is generally effective for sales
or exchanges of a principal residence after May 6, 1997.
Many states will accept a spreadsheet return for sales
or use tax purposes.
Shapiro, who represented the Empire State Building, the refund liability for sales
taxes goes back three years for those who made payments voluntarily and only two years fo those who were actually pursued by the state for these taxes.
The Agreement provides amnesty to sellers that register under the Agreement for uncollected or unpaid sales or use tax (together with penalty or interest) for sales
made during the period the seller was not registered in the state.