Frequently Asked Multistate Tax Questions

April 2004
Journal of State Taxation;Spring2004, Vol. 22 Issue 4, p93
Academic Journal
The article discusses frequently asked multistate tax questions. In response to a query about the usage of a resale certificate issued in one state in another state to make tax-free sale. The unwillingness of some states to accept another state's resale certificate creates serious compliance problems for sales involving drop-shipments. In some states, like California and Wisconsin, the manufacturer must collect the tax from the customer, even though there is no contract of sale between the manufacturer and the retailer's customer. Depending upon the drop-shipment scenario multiple taxation and unanticipated assessments can be the result.


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