Virginia Sale and Servicing Agreement

State:
Multi-State
Control #:
US-EG-9062
Format:
Word; 
Rich Text
Instant download

Description

Sale and Servicing Agr. btwn Prudential Securities Secured Financing Corp., ABFS Mortgage Loan Trust 1999-4, American Bus. Credit, Inc., et al. dated Dec. 1, 1999. 58 pages
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FAQ

You may not claim more exemptions on Form VA-4P than you are entitled to claim on your income tax return, unless you have received written permission to do so from the Department of Taxation. You may claim an exemption for yourself. Enter the number of dependents you are allowed to claim on your income tax return.

Charges for services generally are exempt from the retail sales and use tax. However, services provided in connection with sales of tangible personal property are taxable.

A contractor, whether the contractor be a prime contractor or subcontractor, does not pass the sales or use tax on to anyone else as a tax. The contractor will take the amount of the tax into consideration in submitting bids.

Charges for services generally are exempt from the retail sales and use tax. However, services provided in connection with sales of tangible personal property are taxable.

Whether tax is due on services performed on real property depends on the results of those services. to be "contracting" and is not taxable. ? If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.

If the contract covers both repair labor and parts (even if no parts are ever provided under the contract), the sales tax applies to one-half the total charge for the contract. If the contract is for labor only, it is not taxable. If the contract is for parts only, it is taxable in full.

Virginia: Separately stated shipping charges, including postage, are generally exempt from Virginia sales tax, but handling charges are always taxable. Shipping charges for taxable goods are taxable when not separately stated on the invoice, or if they're combined with handling or other fees as a single charge.

How to fill out a Virginia ST-10. Date the form at the top. Name of dealer should be your registered business name. Virginia Account Number should be your registered business number in Virginia. Address should be the registered address of your company.

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Virginia Sale and Servicing Agreement