Just adding on to my question on sales tax and internet sales?

Question

I am from GA. I have purchased from Amazon.com and other businesses and was not charged. The person I dealt with is my publisher, my book is for sale and I am paying sales tax on my books. He has a little online store, and was outraged that I asked him why he charges tax when Amazon.com doesn't.

Answer 1

Is your publisher located in GA as well? When a company sells a product that is subject to sales tax, they must charge sales tax to any sales where the location of the buyer is in the same state as the seller has a business (nexus). Amazon is not collecting sales tax from you probably because they do not have any offices in GA.

Answer 2

Amazon.com charges tax in those states where it has a physical presence (Washington, North Dakota, Tennessee et al). If your publisher has a physical presence in Georgia (even 1 employee) they would be charging Georgia sales tax.

Also, whatever you don't pay to a vendor in sales tax, you should be paying to the state directly as a "use" tax. Many states have added a line item to their income tax return for use tax but I do not know if Georgia has or not.

The Georgia Use Tax Return:

http://www.etax.dor.ga.gov/salestax/st3forms/st-3use.pdf

Answer 3

to collect sales tax a company must have a let to succeed in this. First you're assuming that the corporate does not have sales tax nexus on your state, however it truly is irrelevant on your question because the corporate is appearing as an agent on behalf of your state with information from gathering sales tax which is often voluntary (extraordinarily straightforward contained in the streamlined settlement states) Presuming that the product qualifies as taxable sources, the load is on you, the customer to educate to the corporate that you're exempt from tax with information from providing valid exemption/resale documentation on your state. even if the corporate did not value you tax and also you're the end shopper of a taxable purchase, you should pay use tax on your state. Disclaimer: The above suggestions isn't meant as tax suggestion and may not be used for any objective.

Answer 4

Wayne Z makes a good point. The seller actually never 'charges' tax the state does. If the seller does not collect on the states behalf, you are still supposed to pay. This is the least enforced tax in the US, but you are LEGALLY required to pay.

Answer 5

Please see my post to your original question.

Amazon actually has a pretty good discussion of their sales tax collection responsibilities. Take a look at the link below.