FL Dept. of Revenue after us now.?

[tomas]

Just received a FL tax form for taxes on items sold at the Orlando show this Feb. Been going for 15 years and this is the first time I've been hit up for sales taxes! I thought we,(NAWCC),were exempt because we were a private association, not opened to the public. Do we have to pay this???

[tomas]

Just received a FL tax form for taxes on items sold at the Orlando show this Feb. Been going for 15 years and this is the first time I've been hit up for sales taxes! I thought we,(NAWCC),were exempt because we were a private association, not opened to the public. Do we have to pay this???

[Tom McIntyre]

They announced from Mart Control that Florida Revenue officers would be visiting the mart. They were trying to determine if there was substantial commercial activity. If they picked you, you should probably comply. They presumably observed transactions.

The NAWCC has no exemption for members, that is folklore. The organization itself is tax exempt because of its not for profit status. It does not extend to the members.

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Tom McIntyre
President, NAWCC Chapter 174
Pocket Horology Web (http://www.pocketwatch.org)
Tommy the JOAT's Web (http://www.mcintyre.com/McIntyre)

[This message has been edited by Tom McIntyre (edited 02-28-2001).]

[bsaunders]

This is true in many states. My train collectors association has had to set up a seperate building at the fair grounds in Penn. for just the dealers of new stuff. Also antique shows are getting hit hard in some states. Also in some states and cities if you buy from the public attendees at an antique show you have to get a drivers license number and almost finger print them.
I suspect you better pay it as some won't let you pack out of the show untill you do.

[Tom McIntyre]

For what it is worth, I received my notice yesterday. I suspect they are sending them to all registered table holders.

I heard a story over dinner last night of Kentucky, a few years back, assessing all tableholders at Drawbridge an estimated amount of tax based on what they thought was probably sold. States can do this and your only recourse is to prove that their estimate is incorrect.

Massachusetts has done it for "use tax" which is the inverse of sales tax, i.e. collected by the state from the purchaser. Another friend ended up paying $1,000 to Massachusetts for estimated use taxes based on his income and profession for the previous ten years and another $1,000 in interest and penalties for not having filed and paid it on his own initiative. All the dentists in Massachusetts were whacked on that one. http://www.nawcc.org/ubb/eek.gif

According to the notice I received, even though Florida has an "occasional sales" exemption, it does not apply if commercial sales are taking place in the same venue as the "occasional sales." Because there were business sales going on in Orlando, all sales in the room are taxable.

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Tom McIntyre
President, NAWCC Chapter 174
Pocket Horology Web (http://www.pocketwatch.org)
Tommy the JOAT's Web (http://www.mcintyre.com/McIntyre)

[This message has been edited by Tom McIntyre (edited 03-02-2001).]

[bsaunders]

The State Of Michigan charges a sales tax on flea markets. Unless you have a sales tax number. It is like $3 or $6 I don't remember what it is now. After the market closes you can take your sales record up to the desk and apply for a refund of what you didn't sell. Most all did not.
About use tax. I have paid it and as I understand it. If you buy cleaning machine chemicals and oil's,etc. Even if from out of state supliers, you must pay use tax as they are consumed in your shop and not re-sold. Also if you take like a watch out of inventory for your self to use you have to report it on your state sales taxes. One of these day's they will clamp down on all the gun shows and collect on the big $$$ changing hands from all the non dealers and fly by nights.
No free lunch?

[Tom Huber]

This is very interesting and useful information. I have never attended a large regional mart. My experience has been with my own chapter mart and with a neighboring chapter. The info that I had been given was that any transactions that went on in the Mart room were not subject to tax. I was told that this is why a members card is always checked before entering. Obviously, from the posts above, this info is erroneous information. Tom

[Tom McIntyre]

In a small meeting, there is not likely to be enforcement. Under the Florida law, apparently, you are exempt from casual sales unless there are business sales in the same venue. I don't think there is a blanket exemption for NAWCC Members anywhere.

Most of the chapters are not even tax exempt organizations. It is a lot of work to maintain tax exempt status and you have to report all income and expenses during the year. Some of the chapters have done the work to get exempt status, but most have not.

The best way to avoid having to pay sales tax is to register to collect sales taxes. You can bundle the tax with your sales amount to avoid annoying the customers, but you need to keep track. Many states offer reciprocal registration. For example I have both a Massachusetts registration and a New York OSR (Out of State Resale) certificate.

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Tom McIntyre
President, NAWCC Chapter 174
Pocket Horology Web (http://www.pocketwatch.org)
Tommy the JOAT's Web (http://www.mcintyre.com/McIntyre)

[This message has been edited by Tom McIntyre (edited 03-04-2001).]