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FL Web Buyer Beware

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    FL Web Buyer Beware

    Here's an article that appeared in the Sarasota Herald Tribune this morning, 11/29/07, written by Tom Lyons. I thought it might be interesting to readers:

    Web buyer beware -- of sales tax authorities

    Letters from Florida's Department of Revenue don't usually bring happy news, and one that a reader just received is no exception.

    It seems the odds are good that I won't get one like it. But your odds?

    That depends on your shopping habits.

    "The Florida Department of Revenue routinely reviews information from many sources to determine if Florida Sales and Use tax was paid on taxable transactions," the letter to Scott Dornseif began, vaguely enough.

    It explained that purchases of items brought or shipped to Florida -- stuff ordered online, for example -- are subject to the usual sales tax even if the seller did not collect that tax. The letter told Dornseif it is up to him and other buyers to send the state the money, and that the state can assess penalties to those who do not.

    It directed him to "review your records for the past thirty-six months" to reveal all such purchases, and fill out a form listing the items and prices. It listed possible examples: furniture, computers and software, fixtures, machinery, works of art, jewelry and building materials.

    Dornseif, an information technology specialist who works in Sarasota, says he does a lot of his shopping on the Internet. Though he can't think of any purchase of late that by itself would make him owe more than a few dollars or so in tax, he figures his online shopping triggered the letter.

    Probably so. Renee Watters, a Department of Revenue spokeswoman, says the state uses information gleaned from trucking and shipping companies' bills of lading and similar sources to decide who gets those letters. The aim is to contact people who might be making numerous or large, untaxed purchases.

    Last year, 8,000 letters went out. So an overwhelming majority of Floridians don't get that letter.

    Dornseif isn't thrilled to be one of the few recipients.

    "I don't have any problem paying taxes," he told me. He shops on line for convenience, not to avoid sales taxes, which many online sellers bill for anyway.

    What he hates is what I would hate: Being told to go through three years of records to see which purchases weren't taxed. "It's not fun," he said.

    The letter warns that he faces possible penalties and maybe an audit if he doesn't do it.

    "It made me feel like a scofflaw," he said.

    That letter also puts him on notice. From now on, he must inform the state of all such purchases and send his tax payment quarterly, all by mail.

    So much for the convenience of Internet shopping.

    Tom Lyons can be contacted at tom.lyons@heraldtribune.com or (941) 361-4964.

    #2
    According to a Revenue Agent from the State of Wisconsin the plan is to start getting customer lists from on-line companies and start contacting customers to "ask" them if they have paid their sales/use tax on products ordered with an enclosed form to comply just in case they have not.

    A few years ago I had a client that bought cigarettes from out of state and received notice from the Wisc Dept of Rev with a detailed list of all her purchases and the sales tax and late fees/interest where quite a bit.

    Another issue is businesses that file State of WI Sales & Use tax returns - if use tax is zero year after year they are pretty much guaranteed to get themselves an audit.
    http://www.viagrabelgiquefr.com/

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      #3
      Are other states also engaging in this practice?

      Has anyone learned of other states engaging in this practice? There's just too much money on the table in the avoidance of the collection of sales tax for internet sales, is a change inevitable? If so, when?

      Comment


        #4
        Originally posted by Matt Sova
        Every 4 years or so some of my business clients get the letter to list all purchases for which no sales tax was paid. Then they have to fill out and pay any use tax due on these items.

        As far as individuals go there is a box to mark "No Use Tax Due" on the MI-1040. Needless to say, all of my clients paid sales tax on all of their purchases. How can the state prove otherwise? It is not like individuals need to keep receipts like businesses do.
        Are you suggesting the burden of proof is with the state, rather than the individual in those situations? If so, that's different. Individuals need to keep records to support state income tax deductions, don't they?

        Large Corporations are subject to Sales & Use Tax audits and reporting. Most Schedule C clients I've seen have never prepared a Use Tax return.

        I'm wondering if states are also beginning to focus on Schedule C taxpayers (where there is more revenue to be found).
        Last edited by Zee; 11-30-2007, 02:33 PM.

        Comment


          #5
          CA is doing this as well; in fact there was an article in yesterday's Sacramento Bee regarding the same thing. In the online version of the paper, you can make comments on the article, and people were laughing at it...I put in a comment about how CA had already busted some online cigarette purchasers, and yes, they can requisition docs from companies that ship in-state and do audits.

          Comment


            #6
            Originally posted by Matt Sova
            How can the state prove otherwise? It is not like individuals need to keep receipts like businesses do.
            The state can prove you purchased items by getting customer lists from businesses.

            For example ****'s Sporting Goods turns over to the state a list of customers that have placed orders in the past two years. On this list are 1,000 WI residents who have not paid the sales tax on the WI Form 1. If the State were now to send a nice letter with a form UT-5 giving individuals the opportunity to pay the tax that is what I would suggest before hefty penalties are applied, unless individuals can prove they some how paid the Sales/Use tax or have reasonable cause not to. Or maybe the state will not be so nice?

            Like the client that bought cigarettes from out of state - somehow the Wisconsin Dept of Revenue got a detailed list of all her purchases and they had no mercy, she had to pay the sales tax, the late fees and the interest. With today's technology I'm sure they will be able to access much more information in much more detail.
            http://www.viagrabelgiquefr.com/

            Comment


              #7
              The cigarette example I remember from CA had about $20,000 of taxes (cig taxes as well as sales taxes) plus penalties and interest, if I remember correctly. Must've been a heavy smoker!

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