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Resale - Resale certificates are the most commonly used of the sales tax exemption certificates. Sales taxes are applied to retail sales and so sales for the purpose of reselling are exempt to avoid double taxation. Reselling and wholesaling account for $844 billion of the American GDP, or 3.3%. [14]
For Baton Rouge, Louisiana, the tax is 9.45%, which is 4.45% state & 5% local. [16] In Los Angeles it is 9.5%, which is 7.25% state & 2.25% county. Sales and use taxes in California are made up of various state, county and city taxes. The state tax is "imposed upon all retailers" for the "privilege of selling tangible personal property at ...
In either case, the seller files returns and remits the tax to the state. In states where the tax is on the seller, it is customary for the seller to demand reimbursement from the buyer. Procedural rules vary widely. Sellers generally must collect tax from in-state purchasers unless the purchaser provides an exemption certificate.
As a major outbreak of thefts has spread across the state, the Connecticut Senate voted unanimously Friday to crack down on the sale of stolen catalytic converters from automobiles. Lawmakers ...
The Connecticut General Statutes, also called the General Statutes of Connecticut and abbreviated Conn. Gen. Stat., is a codification of the law of Connecticut.Revised to 2017, it contains all of the public acts of Connecticut and certain special acts of the public nature, the Constitution of the United States, the Amendments to the Constitution of the United States, and the Constitution of ...
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