Get IA DoR 31-113a 2011

Form ST-12 Instructions. General Information. Certain consumers may not be required to pay a sales tax if the property they purchase is to be used in a manner which exempts it from taxation.

The Form ST-10 used by Virginia is a form that "dealers" are required to provide you, the seller, stating that they are exempt from paying sales tax to you because the product they bought is intended for resale.

To use a Virginia resale certificate, you generally must also be registered to collect Virginia sales tax from buyers in the state. To use a Virginia resale certificate, fill out Virginia form ST-10 accurately and completely, and present it to the retailer from which you are making your tax free purchase.

Does an organization's Federal tax-exempt status automatically exempt them from Virginia retail sales and use tax? No. In order to be exempt from the Virginia retail sales and use tax, an organization must apply to Virginia Tax and meet all the exemption criteria set forth in Code of Virginia § 58.1-609.11.

The enclosed copy of P. D. 91-105 (6/28/91) provides that sellers may accept a Virginia resale exemption certificate (Form ST-10) that references the out-of-state registration number of the buyer. ... There is no general exemption in Virginia for organizations that are exempt in other states or the District of Columbia.

Massachusetts exempts certain nonprofits from having to pay corporate income, property and sales taxes. ... After the nonprofit is designated as exempt by the IRS, Massachusetts requires additional filings for each type of tax in which you seek a state exemption.

In Massachusetts, all clothing and footwear items at $175 or less are exempt from sales tax. Items above $175 are taxable at the statewide Massachusetts rate of 6.25%. But that's where things can get a little tricky for online sellers. Only the price of the item beyond the non-taxable $175 is taxable.

Generally, no more than 35 percent of the club's revenues can come from non-member sources. Additionally, a 501(c)(7) club could be subject to taxation or lose its tax exempt status if it engages in business outside of its exempt purpose or if it receives too much income from non-members.

To apply for exemptions on local property taxes, you must, once again, be first deemed tax exempt by the IRS. After being granted this status, fill out Form 3ABC, which is supplied by your local assessor, or obtained from the Planning and Research division of the Massachusetts Department of Revenue.

Services in Massachusetts are generally not taxable. But watch out if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products. Tangible products are taxable in Massachusetts , with a few exceptions.

If it is, the labor is exempt from sales tax. This exemption applies to real property and structures only. It does not apply to tangible personal property. The contractor is responsible for paying tax to the supplier on materials.; The contractor does not charge tax to the customer on the labor or materials.

In most states, construction contractors must pay sales tax when they purchase materials used in construction. ... In some cases, this can be an advantage because any markup you charge to your customer on the materials, supplies and labor, won't be subject to sales tax.

Generally, tax is due on the entire amount charged for a taxable service, including items such as labor, materials and mileage charges, even if separately stated.

You don't charge your customer tax. ... You then collect state sales tax, plus any local tax, from your customer on the amount you charge for the materials and those services. Your charge for the materials must be at least as much as you paid for them. The construction labor is not taxable.

Contractors working in New Jersey must register with the State of New Jersey and collect New Jersey sales tax on charges for labor as required. ... When a contractor performs a taxable capital improvement, repair, maintenance, or installation service, sales tax must be charged on the labor portion of the bill.