CCH (cch.taxgroup.com) reports:
The New York Department of Taxation and Finance has withdrawn a memorandum (TSB-M-07(6)S, see TAXDAY, 2007/11/13, S.5) that stated the Department's sales tax registration requirement for out-of-state Internet-based businesses that solicit sales through representatives. The withdrawn memorandum explained the application of the sales tax law and regulations to e-commerce retailers who use independent contractors, agents, or other representatives within New York to solicit sales or to make or maintain a market for their products or services. The withdrawn memorandum further advised that the Department would not assess any prior sales taxes due or any civil or criminal penalties or interest for the failure to collect and remit any prior sales tax due if such businesses registered and began collecting sales tax by December 7, 2007.
Subscribers to CCH Tax Research NetWork may view the text of TSB-M-07(6.1)S.
TSB-M-07(6.1)S , New York Department of Taxation and Finance, November 15, 2007.
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