Business Taxes Committee
2004 Meeting Schedule and List of Topics
Current as of February 1, 2005
Meeting
Date
Topic
Material or Minutes Available
1/27/04
Should Regulation 1584, Membership Fees, be updated to address the application of tax to sales of memberships, when the person who sells the memberships is not the person who sells tangible personal property at the membership stores?
Should a sales tax permit be issued to Lands' End, an out-of-state retailer who currently collects and reports use tax, if title to the property passes in-state and the retailer's sole activity at its in-state location is performing customer credit checks which previously has not been considered sales negotiation? If so, the incidence of tax would shift from consumers to the retailer, and the allocation of the local portion of the tax collected would shift from cities and counties where the buyers reside to the local government where the credit check activity is performed.
