Upcoming Online Foreclosure Auctions for the week of July 19, Please check the website FAQ's of the county you are interested in for important details and deadlines. The first online sale will be held on August 3, Upcoming Online Foreclosure Auctions for the week of July 6, The following is a list upcoming online foreclosure auctions hosted by Realauction. Contact our Customer Service department for any other questions at or email us at customerservice realauction.
The following is a list of the upcoming online foreclosure sales remaining for the week of June 21, The following is a list of the upcoming online Foreclosure sales for the week of June 7, Please visit the website of the county you are interested in participating in for more information including critical rules and deadlines, or call our Customer Service Department at The Online Foreclosure Site for St.
Lucie County, FL is now open. First sale dates are listed below! The St. Lucie County, Florida online Foreclosure Site is now open for registration. The first Tax Deed Sale date has not been set as of yet. First sale dates listed below!
Upcoming Online Foreclosure Auctions for the week of June 1, The following is a list of upcoming online foreclosure auctions for the week of June 1, The following New Jersey counties are now open for registration for online Tax Lien Sales as of May 25, and are being held by Realauction. The following is a list of the upcoming online Foreclosure Sales hosted by Realauction.
Please check the website of the county you are interested in for important dates and deadlines. Here is a list of the upcoming online Foreclosure Auctions hosted by Realauction. Please be sure to visit the website of the county you are interested in bidding on, and read the FAQ's link in the top right for critical dates and deadlines!
The following is a list of upcoming online Foreclosure Auctions being hosted by Realauction. Please visit the county website directly for important rules and deadlines. The following is a list of upcoming online Foreclosure Auctions for the week of May 3, Please visit the website of the county you are interested in participating in for important rules and deadlines.
Interested in learning more about online auctions offered by Realauction. Then join one of our FREE online bidder training webinars! The Florida Tax Certificate Sale season is once again upon us and Realauction is pleased to host the tax lien sales for multiple Tax Collectors throughout the state. Here are the Upcoming Online Foreclosure Auctions for the week of Please check the actual county site you are interested in bidding on for further details; or contact our Customer Service Department.
Weekly Online Foreclosure Sales for the week of April 19, The following is a list of upcoming online Foreclosure Sales for the week of April 19, Please contact our Customer Service Department regarding any questions - or customerservice realauction. We are pleased to announce that the Nassau County, New York online Tax Lien Sale is upon us and Realauction has been selected to host their annual sale!
Ohio Investors! Page Content. Sales Tax Exemption Certificates for Governmental Entities Florida law grants governmental entities, including states, counties, municipalities, and political subdivisions e.
The following are exempt: Purchases and leases of items or services directly by, and rentals or leases of real property directly to, the governmental entity. When sales tax does not apply, use tax generally applies to the sales price of tangible personal property that was purchased from a retailer for storage, use, or other consumption in California and is actually stored, used, or otherwise consumed in the state.
In general, if California sales tax would apply when tangible personal property is purchased from a retailer in California, then the California use tax would apply to a California consumer's purchase of the same merchandise from a retailer located outside California for delivery in California.
Even though use tax is owed by consumers, Revenue and Taxation Code RTC section requires retailers who are "engaged in business in this state" to collect the California use tax owed on their sales to California consumers and remit the tax directly to CDTFA.
RTC section expressly provides that the term retailer engaged in business in this state "means any retailer that has substantial nexus with this state for purposes of the commerce clause of the United States Constitution" and this definition is also incorporated into Regulation , Collection of Use Tax by Retailers. Prior to South Dakota v. Wayfair , Inc. Supreme Court had held in Quill Corp. North Dakota , U. Constitution's Commerce Clause, unless it has a physical presence in the state.
So, retailers with a physical presence in this state are generally required to collect and remit the use tax. Examples of a physical presence in California include having a warehouse, an office, or a sample room in California, or any agent, representative or salesperson operating in California under the retailers' authority to sell, deliver, or install tangible personal property.
Wayfair does not affect the collection requirements for retailers that were already required to collect the state use tax. If you were already required to be registered to collect California use tax, there will be no change in your registration obligations as a result of the recent Wayfair decision. In the Wayfair decision, the U.
In upholding the South Dakota law, the Court overruled Quill's physical presence requirement for substantial nexus and held that the amount of sales required by the South Dakota law is sufficient to establish a substantial nexus with a state.
Accordingly, CDTFA determined that any retailer whose sales into California created a substantial nexus with California based on the sales thresholds upheld in the Wayfair decision was a retailer engaged in business in the state for purposes of RTC section and Regulation CDTFA also issued a special notice in December , which required such retailers to register and collect California state use tax on their sales on and after April 1, , regardless of whether they had a physical presence in California see Special Notice L AB was enacted by the California Legislature to modernize California law consistent with the holding of Wayfair.
For purposes of amended RTC section , a person is related to another person if both persons are related to each other pursuant to section b of the Internal Revenue Code and the regulations thereunder. These retailers include remote sellers located outside of California that sell tangible goods for delivery into California through the Internet, mail-order catalogs, telephone, or by any other means. The current statewide California sales and use tax rate of 7. Retailers engaged in business in the state, as defined in RTC section , are required to collect local use tax pursuant to RTC section and section and remit it to CDTFA so it can be distributed to the appropriate local jurisdictions.
Accordingly, any retailer engaged in business in this state pursuant to RTC section as amended by AB , operative April 1, , will have the same local tax collection obligation as any other retailer engaged in business in California.
AB does not affect the allocation of local sales and use tax or the collection requirements for retailers that were already required to collect local use tax. For more information about allocating local use tax, visit our Local and District Tax Guide for Retailers. Note: If you are an online retailer, you are required to collect, report, and pay tax like other retailers, but how you allocate your internet transactions can depend on several factors.
More specific information on local tax reporting requirements for online retailers is available on the Online Retailers: Registration and Local Tax tab of our Local and District Tax Guide for Retailers. The total sales and use tax rate is not the same throughout California.
Total sales and use tax rates may be higher than the 7. Unlike with local taxes, only retailers engaged in business in a taxing district are required to collect that district's use tax on their sales for delivery into the district and remit it to CDTFA so it can be distributed to the taxing district. This is because RTC section requires district use tax ordinances to incorporate the provisions of RTC section requiring retailers engaged in business in the state to collect the use tax, and also requires the name of the taxing district to be substituted for the word "state" in the phrase "retailer engaged in business in this state" and in the definition of that phrase.
Prior to the Wayfair decision and AB , a retailer was engaged in business in a district if its business was located in the district or if it had some other form of physical presence in the district, for example, if the retailer:.
In , CDTFA determined that any retailer whose sales into a taxing district exceeded the sales thresholds upheld in the Wayfair decision was a retailer engaged in business in the district for purposes of RTC section For more information about reporting district use tax, visit our Local and District Tax Guide for Retailers.
Therefore, you are required to register with CDTFA and collect use tax on your sales of tangible personal property to your California customers on and after April 1, You are required to collect use tax at the 7. You are a retailer located inside California with a single retail location in Los Angeles County, but not in a city that imposes a district tax.
Most of your sales are made at your Los Angeles location, but you occasionally ship merchandise by common carrier directly to your customers throughout California.
You do not have any physical presence in other cities in Los Angeles County or to districts outside of Los Angeles County other than by shipping merchandise via common carrier to your customers. For your sales prior to April 25, , you were not considered engaged in business in any cities imposing a district tax or in any districts outside of Los Angeles County and you were not required to collect any district use tax on sales delivered to your customers in other districts.
However, beginning April 25, , you are a retailer engaged in business in all districts in California pursuant to RTC section As such, in addition to the statewide tax rate of 7. Our rate look-up tool allows you to find the tax rate by entering an individual address. Our rate look-up service may also be integrated into your sales software to compute the tax rate for each of your sales.
To determine if our service will operate with your application, please select the Looking for the Tax Rate API link at the bottom of the rate look-up tool page.
California consumers are responsible for paying the state, local, and district use tax on purchases from retailers that do not collect the tax. To assist remote sellers in determining the tax application to many items and transactions, please see our California Tax Matrix for Remote Sellers. California sales tax is imposed on retailers and applies to retailers' retail sales of tangible personal property in this state.
When sales tax does not apply, California use tax is imposed on consumers and applies to consumers' purchases of tangible personal property from retailers for storage, use, or other consumption in this state. Tangible personal property is an item that can be seen, weighed, measured, felt or touched. Tangible personal property does not include such items as real property for example, land and attached buildings , securities, travel accommodations, etc.
A sale is defined as any transfer of title or possession, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration see Revenue and Taxation Code RTC section A purchase is similarly defined in RTC section Sale and purchase also include any lease of tangible personal property in any manner or by any means whatsoever, for a consideration, except as specified in RTC sections and discussed below.
A retail sale means a sale for a purpose other than resale in the regular course of business in the form of tangible personal property see RTC section For purposes of the sales and use tax law, it is presumed that all gross receipts are subject to tax until the contrary is proven. The presumption may be rebutted by the seller as to any sale by establishing to the satisfaction of CDTFA that the gross receipts from the sale are not subject to the tax or by timely taking a resale certificate as provided in Regulation , Sales For Resale , or by taking an exemption certificate as provided in Regulation , Exemption Certificates.
Storage includes any keeping or retention of tangible personal property in this state for any purpose except for sale in the regular course of business or subsequent use solely outside of this state RTC section Use includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and the possession of or the exercise of any right or power over tangible personal property by a lessee under a lease, except that it does not include the sale of property in the regular course of business RTC section When sales tax does not apply, California use tax generally applies to retailers' sales of tangible personal property to California consumers.
Sales tax is measured by the gross receipts from retail sales of tangible personal property; use tax is measured by the sales price of tangible personal property. In general, "gross receipts" and "sales price" mean the total amount of the sale or lease or rental price, as the case may be, valued in money, whether received in money or otherwise, without a deduction for:.
Retailers may collect sales tax reimbursement from their customers as provided in Regulation , Reimbursement for Sales Tax. Retailers that are engaged in businesses in this state are required to collect California state and local use tax from their customers and report and pay it to the state RTC section , RTC section , and RTC section The current statewide California sales and use tax rate is 7. However, total sales and use tax rates are higher in areas where district taxes are imposed.
In these areas, the total tax rate includes the statewide tax rate plus the district tax rate s. In addition to the Tax Matrix of specific items and transaction, the topics below may help you determine if your sales into California are subject to tax and the correct measure computation of tax. In general, retail sales of tangible personal property are subject to sales or use tax, unless exempt or excluded from tax by statute. Tangible personal property includes items that can be touched or felt, but excludes real property that is, principally land and buildings.
Tangible personal property includes household items, appliances, electronics, clothes, shoes, books, computers, cell phones, personal care items, toys and games, arts and crafts, office supplies, tools, etc. When a retailer offers a discount for prompt payment by the customer, the retailer is offering a cash discount. Cash discounts allowed and taken on sales are not included in "sales price" or "gross receipts" and therefore, are not included in the measure computation of tax. Purchase discounts are generally given to the retailer by a manufacturer or wholesaler based on the amount of purchases the retailer made from the manufacturer or wholesaler.
Purchase discounts a manufacturer or wholesaler gives to a retailer are not subject to tax since they are trade discounts tied to the retailer's purchases of products, and not rebates tied to retail sales made by the retailer discussed in separate topic, Manufacturer discounts and coupons.
For these types of cash and purchase discounts, retailers should compute the tax on the sales price after applying the discounts. Tax does not apply to charges for canned or non-custom programs software transferred to the purchaser electronically if the purchaser does not receive any type of tangible personal property, such as storage media in the transaction; for example, disk, cards, tapes, etc.
Tax does not apply to the sale or lease of custom programs software , other than basic operational programs, regardless of the form in which the programs are transferred.
Tax does not apply to custom programming services performed in connection with the sale or lease of computer equipment. However, charges for custom modifications to canned or non-custom programs are nontaxable only if the charges for the modifications are separately stated or the modifications are so significant that the new program qualifies as a custom program. References: RTC section In general, tax applies to the entire amount charged for the sale or lease of tangible storage media on which canned or non-custom programs software are recorded, including charges for licenses fees and end user fees.
However, tax does not apply to license fees or royalty payments that are made for the right to reproduce or copy a copyrighted program in order for the program to be published and distributed for a consideration to third parties, even if a tangible copy of the program is transferred concurrently with the granting of such right. Any storage media used to transmit the program is merely incidental.
In general, tax applies to sales of containers, except sales for resale in the regular course of business. Tax does not apply to the sale or use of the following types of containers:. Any amount for which credit is given to the purchaser by the seller is includable in the total sales price or gross receipts subject to tax. Fabrication is considered to be work done in creating, producing, processing or assembling a product. In general, charges for producing, fabricating, processing, assembling, printing, or imprinting tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing printing, or imprinting are subject to tax.
Gift packages or gift baskets may include food, nonfood items, or a combination of both. Generally, sales of gift packages that contain only food items, such as cheese, crackers, or fruit, are not subject to tax. However, if nonfood products, such as wine, glassware, or decorative items, are included with food products in a "combination package," the application of tax depends upon the essential character of the complete package.
If you purchase the individual items that you use to assemble a combination package that you will sell, you are required to separate the retail value of the nonfood products in the combination package when:. Tax is due on the retail selling price of the nonfood items sold in the combination package, not including the value of the container for example, a basket, gift box, etc. However, if you do not have records to verify the cost of the individual items in the combination package for example, you purchase the combination package preassembled from your supplier , then tax is due on the retail selling price of the entire combination package, including the value of the container if:.
And lastly, if you do not have records to verify the cost of the individual items, tax does not apply to the selling price of the combination package if. Please see publication , Combination Packaging and Gift-Wrapping , under the Combination Packages section for illustrative examples of each of the scenarios described above. In general, charges for labor or services used in installing or applying the property sold are not subject to tax.
In general, tax applies to any lease of tangible personal property for a consideration that is a "sale" as defined in RTC section and a "purchase" as defined in RTC A lease of tangible personal property is considered a "sale" and "purchase" except a lease of:.
In the case of a lease that is a "sale" or "purchase" the measure of tax is the rentals payable. Generally, the applicable tax is a use tax upon the use of the leased property in California by the lessee and the lessor is responsible for collecting the use tax from the lessee. A warranty or maintenance contract is mandatory when the purchaser is required to purchase the warranty or maintenance contract as a condition of the sale of a product and the purchaser does not have the option to purchase the product without the warranty or contract.
Charges for a mandatory warranty or maintenance contract are included in the amount subject to tax when a mandatory warranty or maintenance contract is sold with a product that is subject to tax. The parts used by the retailer in the performance of a mandatory warranty or maintenance contract may be purchased for resale. A warranty or maintenance contract is optional when the purchaser is not required to purchase the warranty or maintenance contract from the seller in order to purchase the product covered by the warranty or maintenance contract.
The City of Orlando requires permits for fireworks displays in the city limits. Do you want to use a helicopter for a special event? The City of Orlando requires permits for helicopters that will be at one location in city limits for any length of time.
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