SaaS Sales and Use Tax: Reconciling Varying State Rules to Avoid Unforeseen Tax Traps

Transcription

1 FOR LIVE ROGRAM ONLY SaaS Sales and Use Tax: Reconciling Varying State Rules to Avoid Unforeseen Tax Traps TUESDAY, JUNE 20, 2017, 1:00-2:50 pm Eastern IMORTANT INFORMATION FOR THE LIVE ROGRAM This program is approved for 2 CE credit hours. To earn credit you must: articipate in the program on your own computer connection (no sharing) if you need to register additional people, please call customer service at x10 (or x10). Strafford accepts American Express, Visa, MasterCard, Discover. Listen on-line via your computer speakers. Respond to five prompts during the program plus a single verification code. You will have to write down only the final verification code on the attestation form, which will be ed to registered attendees. To earn full credit, you must remain connected for the entire program. WHO TO CONTACT DURING THE LIVE EVENT For Additional Registrations: -Call Strafford Customer Service x10 (or x10) For Assistance During the Live rogram: -On the web, use the chat box at the bottom left of the screen If you get disconnected during the program, you can simply log in using your original instructions and IN.

2 KANSAS DEARTMENT OF REVENUE MULTILE OINTS OF USE (MU) SOURCING CERTIFICATE The undersigned purchaser certifies that the digital items or services purchased from: Seller: Address: Business Name Street, RR, or. 0. Box City State Zip+ 4 will be currently available for use in more than one taxing jurisdiction. The undersigned purchaser understands and agrees that by providing this completed certificate to the seller, the undersigned purchaser becomes obligated and liable directly to the Kansas Department of Revenue for the applicable state and local sales tax based on the jurisdictions within which the software or service will be used. This form and the resulting tax obligation to the purchaser for the Kansas sales tax will remain in force and in effect on or after until it is revoked in writing. urchaser: urchaser's Type of Business: Business Name Describe business activity and/or principal product(s) manufactured or processed Address: Street, RR, or. O. Box City State Zip+ 4 urchaser's Kansas Sales Tax Account Number**: Authorized Signature: Date: rinted Name: Title: **Note to Seller: DO NOT accept this form from a purchaser unless a Kansas Sales Tax Account Number with which to report and pay the sales tax is shown. THIS CERTIFICATE MUST BE COMLETED IN ITS ENTIRETY. ABOUT THE MULTILE OINTS OF USE (MU) CERTIFICATE WHO MAY USE THE MU CERTIFICATE? 2003 House Bill 2005 (K.S.A ), effective July 1, 2003, provides that when a business purchaser is buying software or computer projects or services delivered digitally that will be used by the purchaser concurrently in more than one location, the purchaser is required to give a completed Multiple oints of Use (MU) certificate to the seller. By providing this certificate, the buyer assumes the responsibility for paying the state and local sales tax due on the sale directly to the Kansas Department of Revenue. In order to report and pay the applicable state and local sales tax to the Kansas Department of Revenue, the purchaser may use any reasonable, but consistent and uniform, method of apportionment of the applicable tax among the taxing jurisdictions in which the software is being used, that is supported by the purchaser's business records as they exist at the time of the sale. Upon receipt of the MU exemption form, the seller is relieved of all obligation to collect, pay or remit the applicable state and local sales tax due on this sale. The MU exemption form also will remain in effect for all future sales by the seller to the purchaser, except as to the subsequent sale's specific appointment of the tax based upon the location(s) of the concurrent users of the software or digital service. DIRECT AY AUTHORITY. urchasers who have been issued a direct pay permit by the Kansas Department of Revenue do not need to complete this form. However, they do need to provide the seller of the digitally delivered products or services with a copy of their direct pay authority. ST-30 (2/05)

3 Michigan Department of Treasury, SUW 3372 (Rev. 7-04) Michigan Sales and Use Tax Certificate of Exemption TO BE RETAINED IN THE SELLER'S RECORDS - DO NOT SEND TO TREASURY. This certificate is invalid unless all four sections are completed by the purchaser. SECTION 1: CHECK ONE OF THE FOLLOWING I I Onetime purchase I I Blanket certificate (Note: A blanket certificate is valid for four years from the date of signature unless an earlier expiration date is listed below) Expiration date, if less than four years: The purchaser hereby claims exemption on the purchase of tangible personal property and selected services made under this certificate from SAWYER NURSERY INC. (Vendor's Name) that this claim is based upon the purchaser's proposed use of the items or services, or the status of the purchaser. SECTION 2: ITEMS COVERED BY THIS CERTIFICATE CD All items purchased Limited to the following items: SECTION 3: BASIS FOR EXEMTION CLAIM and certifies For Resale at Retail - Sales Tax Registration Number: For Resale at Wholesale - No Tax Number Required For Lease - Use Tax Registration Number: n Agricultural roduction _% - No Tax Number Required (Describe) I Industrial rocessing _ % - No Tax Number Required Government Entity, Nonprofit School, Nonprofit Hospital, and Church (Circle type of organization.) Nonprofit Internal Revenue Code Section 501 (c)(3) and 501 (c)(4) Exempt Organizations (Attach copy of IRS letter ruling). Nonprofit Organizations with an Exempt letter from the State of Michigan (Attach a copy of State's letter) n Multiple oints of Use (claim ONLY for electronically delivered software - purchaser assumes tax payment obligation) Direct Mail (delivered to multiple taxing jurisdictions - purchaser assumes tax payment obligation) I I Other (explain):. SECTION 4: CERTIFICATION I declare, under penalty of perjury, that the information on this certificate is true, that I have consulted the statutes, administrative rules and other sources of law applicable to my exemption, and that I have exercised reasonable care in assuring that my claim of exemption is valid under Michigan law. In the event this claim is disallowed, I accept full responsibility for the payment of tax, penalty and any accrued interest, including, if necessary, reimbursement to the vendor for tax and accrued interest. urchaser Street Address Area Code / Telephone No. City State Zip Code Signature and Title Date Signed Name (rint or Type) Social Security No. or FEIN

4 Ohio Department of JJ TAXATION Temporary Exemption Certificate STEC-MU Developed 3/21/05 Sales and Use Tax Multiple oints of Use Exemption Certificate (Services or computer software delivered electronically for use in business) Check one: Single purchase certificate. Relates to invoice/purchase order # Blanket certificate. If checked, this certificate continues in force until canceled by the purchaser. ie ri t T y p Name of purchaser Business address City State FEIN/Social Security Number Name of seller from whom you are purchasing, leasing or renting Seller's address City State " lease describe the services or computer software electronically delivered for use in business. ri ti f h

5 By issuing this multiple points of use exemption certificate, the above stated purchaser attests to the following: 1. the purchaser is not a holder of a direct payment permit granted under Revised Code section 5739,031; 2. at the time of purchase, the services or computer software that is delivered electronically for use in business will be concurrently available for use in more than one taxing jurisdiction; 3. upon issuance of this certificate, the purchaser is relieving the vendor of the obligation to collect, pay or remit the tax due, and the purchaser must pay the tax directly to the appropriate taxing jurisdictions; and 4. the purchaser will maintain adequate records (as required by Revised Code section ) as they existed at the time of the purchase to substantiate the method used to apportion the tax due on the purchase(s). S g I declare that the information on this certificate is ^ correct and complete to the best of my knowledge and belief. e Signature of authorized purchaser rint name here Title Date

6 Sales and Use Tax Multiple oints of Use Exemption Certificate (Services delivered electronically for use in business) Check one: CH Single purchase certificate. Relates to invoice/purchase order # I I Blanket Certificate. If checked, this certificate continues in force until canceled by the purchaser. lease print or type: Name of urchaser hone (area code and number) Business Address City State FEIN/Social Security Number Name of seller from whom you are purchasing, leasing or renting Seller's Address City State Description of urchase: lease describe the services purchased. Location of Use of urchase for urchasers with New York Users: For purchasers with employees receiving the services in the State of New York, please state the total number of users at each, specific New York location (e.g., "10 users at 110 State Street, Albany, NY; 5 users at 1740 Broadway, New York, NY/ In addition, please state the location and the number of users at each non-new York State location (e.g., "15 users in Akron, OH; 7 users in Memphis, TN"/

7 By issuing this multiple points of use exemption certificate, the above stated purchaser attests to the following: 1. the purchaser is not a holder of a direct payment permit; 2. at the time of purchase, the services that are delivered electronically for use in business will be concurrently available for use in more than one taxing jurisdiction; 3. upon issuance of this certificate, the purchaser is relieving the vendor of the obligation to collect, pay or remit the tax due, and the purchaser must pay the tax directly to the appropriate taxing jurisdictions, with the exception of taxing jurisdictions within the State of New York; 4. the purchaser will maintain adequate records as they existed at the time of the purchase to substantiate the method used to apportion tax due on the purchase(s); 5. the purchaser understands that it is a criminal offense in certain jurisdictions to give an exemption certificate to the seller for purchases that the purchaser knows, at the time of purchase, will be used in a manner other than that expressed in this certificate; and 6. for purchasers purchasing services for use in New York, the purchaser acknowledges that this certificate is being furnished for the purpose of allowing the seller to determine the appropriate amount of New York State and local sales and use taxes due. The purchaser agrees it will update this certificate if there is a change in the number or locations of users stationed in New York or in the total number of users. I declare that the information on this certificate is correct and complete to the best of my knowledge. Signature of authorized purchaser rint name here Title Date