New York State-Sales tax exempt organizations

Organizations that must apply:

Not-for-profit religious, charitable, educational, or other organizations (often called section 501(c)(3)) organizations)
United Nations and other international organizations
United States armed forces posts and organizations

Organizations that don't need to apply:
New York State and United States governmental entities (because they are already exempt)
Other states and political subdivisions (because they don't qualify)
Organizations that are organized and/or operated under some other New York State or federal statute that exempts them from state and/or local sales taxes

If you're granted sales tax exempt status

NYS issues Form ST-119, Exempt Organization Certificate, to you. It will contain your six-digit New York State sales tax exemption number. (Note that the nine-digit federal employer identification number issued by the Internal Revenue Service is not a sales tax exemption number.) You'll also receive Form ST-119.1, Exempt Purchase Certificate.

To make tax exempt purchases:

Complete Form ST-119.1 (This form is mailed with your exemption certificate, and is not available on our Web site. To get additional copies of this form, contact our sales tax exempt organizations unit.)
Present the completed form to the store at the time of purchase. All purchases made by an exempt organization are exempt from sales tax.
New York State and United States governmental entities that are already exempt should make exempt purchases by presenting governmental purchase orders or a letterhead.
Acceptable exempt certificate use

You may only use your exempt organization certificate to make exempt purchases on behalf of the approved organization.

An officer, member, or representative of the organization may not use the certificate to make personal purchases.
Only the organization that was issued the certificate may use it.
The exempt organization must be the purchaser and payer of record.
Misuse of your exempt organization certificate is punishable by imprisonment and a fine of up to $20,000.

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Excise Tax On Tanning Services

WASHINGTON — The Internal Revenue Service today issued regulations outlining the administration of a 10-percent excise tax on indoor tanning services that goes into effect on July 1.

The regulations were published today in the Federal Register.

In general, providers of indoor tanning services will collect the tax at the time the purchaser pays for the tanning services. The provider then pays over these amounts to the government, quarterly, along with IRS Form 720, Quarterly Federal Excise Tax Return.

The tax does not apply to photo therapy services performed by a licensed medical professional on his or her premises. The regulations also provide an exception for certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee.

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Sales Tax On Roaming Service In The State of New York

1. Are the roaming services excluded from New York State and local sales taxes and the telecommunications excise tax under the federal Mobile Telecommunications Sourcing Act on the ground that they are provided to a customer with a place of primary use outside New York State?

2. Alternatively, are the roaming services provided to customers of foreign mobile telecommunications carriers excluded from New York State and local sales taxes and the telecommunications excise tax as sales for resale?

Analysis

Sales of roaming services are not subject to State and local sales taxes or the telecommunications excise tax because they are provided to mobile telecommunications customers with places of primary use outside New York State. Tax Law section 1111(l), which incorporates the provisions of the federal Mobile Telecommunications Sourcing Act (4 USC § 116, et seq.) for purposes of New York State and local sales taxes, provides:

Any charge for a service or property billed by or for a mobile telecommunications customer’s home service provider shall be deemed to be provided by such mobile telecommunications customer’s home service provider.
(Charges for mobile telecommunications service that are provided or deemed to be provided by a mobile telecommunications customer’s home service provider shall be sourced to the taxing jurisdiction where the mobile telecommunications customer’s place of primary use is located, regardless of where the mobile telecommunications service originates, terminates or passes through.

A “home service provider” is a facilities-based carrier or reseller, with which the mobile telecommunications customer contracts for the provision of mobile telecommunications service.

“Mobile telecommunications customer” means either:

(A) a person or entity that contracts with a home service provider for mobile telecommunications services; or (B) if the end user of mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications service, but this clause (B) applies only for the purpose of determining the place of primary use. “Mobile telecommunications customer” does not include either (a) a reseller of mobile telecommunications service; or (b) a serving carrier under an arrangement to serve a mobile telecommunications customer outside the home service provider’s licensed service area.

[T]he street address representative of where a mobile telecommunications customer’s use of the mobile telecommunication service primarily occurs, and must be

(i) the residential street address or the primary business street address of the mobile telecommunications customer and

(ii) within the licensed service area of the home service provider.

(A) Any charge for a service or property billed by or for a mobile telecommunications customer’s home service provider shall be deemed to be provided by such mobile telecommunications customer’s home service provider.
(B) Charges for mobile telecommunications service that are provided or deemed to be provided by a mobile telecommunications customer’s home service provider shall be sourced to the taxing jurisdiction where the mobile telecommunications customer’s place of primary use is located, regardless of where the mobile telecommunications service originates, terminates or passes through.

Tax Law section 186-e.1(a) contains identical provisions covering the telecommunications excise tax.

A “home service provider” is a facilities-based carrier or reseller, with which the mobile telecommunications customer contracts for the provision of mobile telecommunications service.

To read more! Sales Tax On Roaming Service In The State of New York Source: InfoTaxSquare Business Documents Filing In All Fifty States!

State of GA-Corporations, LLCs and LPs filing requirements

Georgia corporations, limited liability companies and limited partnerships are formed by filing with the Corporations Division. Some foreign (out of state) entities that do business in the state of Georgia are required to file with the Corporations Division.

To read more! State of GA-Corporations, LLCs and LPs filing requirements Source: InfoTaxSquare Business Documents Filing In All Fifty States!

DO NOT PUBLISH UNTIL THE COMMISSION APPROVES THE FILING.

A list of acceptable newspapers in each county will accompany the approval letter and is posted on the Commission web site. The corporation may be subject to dissolution if it fails to publish. Filing an affidavit of publication is not necessary.

All documents filed with the commission are public record. As such, all documents are opening for public inspection.

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1099 Independent Contractor:

Working as a 1099 Contractor means you are in business for yourself as a sole proprietor or as a corporation. Your clients typically issue you a contract to work on a special project. All money paid to you is paid on an untaxed basis. It is your responsibility to file and pay the appropriate taxes directly to the IRS.
Workers considered independent contractors fill the following roles:
• Work with multiple clients.
• Pays his/her own taxes and files the required government forms.
• Social Security taxes are the sole responsibility of the independent contractor.
• Obtains his/her own benefits including workers’ compensation, disability, etc. The independent contractor is not entitled to any typical employee benefits from any government agency.
• Deducts business expenses from his/her income tax.
are several advantages to working as an Independent Contractor including:
1. Independent Contractors can offer their services to the general public instead of just one employer.
2. With multiple clients or customers, the independent contractor is free from control by any one firm.
The independent contractor is free to work the hours they choose, usually also free to work for more than one client at a time

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Will my Federal Tax ID or Licenses change with the filing of article of amendment?

No, if you will file article of amendment, your federal Tax ID or any Licenses associated with the previous company name will remain same. However u will need to notify the Internal Revenue Services (IRS) department and other state agencies about the change.
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