The amount of sales tax collected should not be included in your gross receipts. If the sales tax is included in your gross receipts, it should be backed out. To back this out, take your total amount of gross receipts, including the sales tax, divide by 100% plus your current tax rate. Note: A record of the adjustment claimed on each return must be maintained in your files. The Department of Revenue will review this information if you are audited.

The amount of use tax collected should not be included in your gross receipts. If the use tax is included in your gross receipts, it should be backed out. To back this out, take your total amount of gross receipts, including the sales tax, divide (100% plus your current tax rate). Note: A record of the adjustment claimed on each return must be maintained in your files. The Department of Revenue will review this information if you are audited. See similar questions...

States and municipalities assess these surcharges in different ways and rates. Proceeds go to local governing bodies. It is imposed on local and long distance phone company revenues. See similar questions...

The miscellaneous gross receipts tax is a tax imposed on each utility company located in an incorporated city or town having a population greater than 1,000, according to the last federal census; utility company includes retail electric providers making sales to customers located in an incorporated city or town having a population greater than 1,000, according to the last federal census. See similar questions...

A retail electric provider (REP) sells electric energy to retail customers in Texas. A REP makes sales only and is subject to the tax when selling electricity within an incorporated city or town. See similar questions...

Yes, if the company meets the definition of a utility company and is located in an incorporated town or city that exceeds the set population number. See Question No. 1. Some utility companies itemize the gross receipts tax on the invoice they send to their customers. If a utility company chooses to separately charge its customers to recoup the gross receipts tax that the company pays, it must include the amount collected from customers as additional gross receipts. See similar questions...

Gross receipts are all monies received by the organization regardless of whether it was in the form of fundraising, donations of money, donations of materials, grants, etc. before any expenses are deducted. See similar questions...

Generally speaking, only if your business is conducted in New Mexico. Visit http://www.state.nm.us/tax/ and consult your tax advisor for more information. See similar questions...

Sales tax is definitely the bane of anyone wanting to buy something as expensive as a boat. Many states are getting increasingly aggressive in trying to collect tax on boats regularly operated in their area. If you're irked at the prospect of paying sales tax on your boat, the best solution is to move to a low-tax state, or at least store your boat there. Tax is generally due in the state that is the home port of your vessel, regardless of where you purchased it. See similar questions...

The government is still debating the online sales tax issue. Until a decision is made, we will not charge sales tax for online orders. However, we are required to charge 8?% sales tax on orders we receive by mail, phone or fax from within the state of Texas. See similar questions...

Yes, Mercantile Tax is levied on retail stores and restaurants at a rate of 1 mill ($1.00 on each $1,000) of gross receipts. Business Privilege Tax is levied on all service-type businesses at a rate of 1.5 mills ($1.50 on each $1,000) of gross receipts. See similar questions...

A utility company should complete a Texas Application for Miscellaneous Gross Receipts Tax form, AP-110. See similar questions...

No, Due to the differences in the tax rates of the areas we serve these are additional. The rates are as follows: Clay 7%, Duval 7%, St. Johns 6% See similar questions...

directed, the California State PTA and National PTA portions of dues, or other assessments such as insurance premiums, shall be forwarded through channels to the California State PTA without requiring specific authorization by the association. These portions shall never be recorded as part of the unit PTA's gross income. See similar questions...

No. Section 12-21-4030(c) states that "the entrance fees collected pursuant to Subsection (b) are not required to be remitted as taxes and are not included in gross proceeds for purposes of the prize limitations provided in Section 12-21-4000 (12)(a). Section 12-21-4270 states, "the sale of bingo cards and entrance fees provided by Section 12-21-4030 are not subject to the admissions tax provided by Section 12-21-2420." See similar questions...

Donors who make a transaction online will receive a tax receipt within 5 minutes via email! Those who mail in a donation, give a donation to a participant in person or call in a donation over the phone will receive a receipt in the mail. Tax receipts for donations less then $20 will be issued upon request. Please note: the registration fee for the Winners Walk of Hope is not tax receiptable. :: back to top See similar questions...

Sales tax is charged on all orders that have a shipping destination in the State of Ohio. If you are a non-profit organization with a shipping address in Ohio, please put a note that includes your Federal Tax ID number in the additional comments area at the time of checkout. We will then issue you a credit in the amount of the sales tax that our shopping cart calculates, and email you a new receipt with an accurate order total. FHD, we respect the privacy of all of our customers. See similar questions...