Originally Posted by gunrunnerjohn:
I think the receipt issue was simple, he didn't want to pay the PA sales tax! There was a lot of that at York, I do wonder if the PA tax folks were walking around looking for cheaters, as they wouldn't have been hard to spot.
Originally Posted by MartyE:
You can get a York receipt without sales tax. I've gotten written out receipts in the past.
Originally Posted by gunrunnerjohn:
Marty, my point is that the PA tax folks would take a very dim view of the practice, technically everything that is sold retail in PA is subject to the 6% sales tax. If the buyer is a business, he can claim it's for resale and avoid the tax.
I would agree with the idea that the refusal of a receipt would be a sign that dealer is likely not fully reporting their sales. Unless there is an enforcement/compliance push it's very doubtful that PA Dept of Rev is concerned at these train meets/shows.
Dealers/sellers are not cheaters until they falsely file their sales/tax reporting forms. The sales receipt can list just the total price and not list the sales tax portion, with it inferred that the sales tax amount is included in the final amount. Also, as posted if the item is sold to a "registered" reseller then the sales tax is not collected IF the buyer has presented their valid "Sales And Use Tax Certificate of Exemption." I would not hold my breath to see one of these cards/certificates flashed at these meets.
Originally Posted by Craignor:
As far as receipts go, I got a written receipt from Trainworld and Nassau Hobbies with no extra tax added on.
That is because out of state sellers process the sale/charge through their out of state business location acct. which makes it look like a out of state mail order sale. But often the buyer is still responsible for reporting the "use tax" to their home state. If you want to split hairs, it is probable that those out of state dealers should collect PA sales tax because by attending York they have established a physical Nexus in PA with their table location. Think of how Amazon used to skirt the sales tax by using sub companies as their warehousers/shippers. States got wise to this and cracked down on the big retailers. Train dealers are small fish, but as mentioned above if there is an enforcement push, it would be like shooting fish in a barrel.
Originally Posted by Pine Creek Railroad:
...you maybe purchasing a stolen item if the business will not give you a receipt.
Especially relevant after the recent and numerous train store thefts.