Podatek od sprzedaży (sales tax) to odpowiednik europejskiego VAT

Urząd potraktował budowniczego łódki jako dilera łodzi. Z tego powodu zażądał sales tax od "sprzedanej" łodzi.

w ich rozumieniu termin "dealer" odnosi się także do nabywcy.

The Department of Revenue issued a statement after we asked them for three days to explain their position.

"It is not the Department's position that an individual who builds a boat from a kit or component parts is in the business of selling boats," write communications manager Billy Trout.

The statement says the term"dealer," which is used in the tax statutes, also refers to a purchaser. They regret if information from the department was confusing.(...)

"Generally, sales tax is collected by the seller when an item, such as a boat, a boat kit, or component parts, are purchased. Sometimes, such as when the item is purchased outside the state, the tax is not collected by the seller. In those cases, the purchaser must pay, under state law, a "use tax" on the item. Use tax is equal to the sales tax that normally would have been collected by the seller(...)

"When a boat is registered, the boat owner is required by law to document that sales or use tax was paid on the price of the boat. If the boat was built from a kit or other component parts, the owner must show that sales or use tax was paid on the kit or parts. Receipts or invoices are acceptable proof, as are records that show the taxpayer paid use tax directly to the Department of Revenue. When no information is provided, the Department must determine whether tax is due."

King says he's pulling together invoices and receipts for all the building materials used in the boat, but it's difficult, since some materials were purchased as much as three years ago.

They regret if information from the department was confusing.(...)