Re: sales tax at Moscow Renaissance Fair

[Marc <cram3813@uidaho.edu>]

At 09:44 PM 4/9/00 GMT, you wrote:
>
>I question the tax this way:
>Is tax being collected on the goods that the nonprofit vendors sell prier to 
>reselling them.
>If so then ... The goods will be taxed twice.
>
>Dave

If they were selling the eatery then it would be.  However, since they are
not actually selling them, it is considered a real property used by the
business to generate the income.  As such, it is taxable as sales, since
they are the end user.  If a business were to buy a calculator for resale,
they would not pay sales tax on it.  However, if they were to buy it for
thier own use, such as how much sales tax to pay each month, then they
would be obligated to pay sales tax on it.  (And also every year they would
have to pay a business property tax on it.  Now there's double taxing--not
only does the state ding them for income tax, but they tax them on the
means of making that income!)

Marc