Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
State Sales Tax
If you sell merchandise at retail, your state, and even local government, may require you to collect sales tax from customers who live in your state when they make a retail purchase from you. Sales tax returns are generally filed with your state and local governments monthly. The sales tax permit (or license) has a number assigned to it. This number generally appears on the sales tax return.
Who Must You Collect Sales Tax From?
As a general rule, sales taxes are collected from the ultimate consumer. State law generally requires retailers to collect sales taxes, file sales tax returns, and remit the collected taxes. The filing and remitting process is normally done on a monthly basis.
Nontaxable Sales
Certain types of sales are generally not subject to sales tax and you're not required to collect sales tax on those sales. For example:
- Out-of-state sales:
- Generally, if you sell merchandise to anyone who resides outside of your own state, you do no have to collect sales tax.
- Sales for resale:
- You're not required to collect sales tax from a reseller of your merchandise.
- If your merchandise is resold by a reseller of your merchandise, the reseller is required to collect the tax.
- Services:
- Sales taxes are generally not required to be collected on revenues derived from the performance of a service.
Audit Proof Yourself
If you sell merchandise to resellers or make out-of-state sales, these types of sales are excluded from sales tax. To ensure you don't end up liable for sales taxes on sales to resellers, should you be audited by the state, be sure to obtain a resale certificate (or exemption certificate) from each reseller that purchases your goods.
Keep two separate sales accounts in your books as well, one for taxable sales and one for nontaxable sales