Computer repair new york
Out-of-state computer company's use of New York repair service created nexus
An out-of-state computer manufacturer that used a New York computer repair service to perform warranty work for its New York customers was required to collect New York sales and use tax on its New York mail order sales because the manufacturer qualified as a vendor that had established nexus with the state. The manufacturer's use of the New York computer repair service company to visit the manufacturer's New York customers established nexus with the state. The manufacturer qualified as a vendor because it mailed advertising notices to customers in the state and satisfied the nexus requirement. (Klein (Advisory Opinion), New York Commissioner of Taxation and Finance, TSB-A-00(42)S, October 13,2000.)
Copyright Commerce Clearing House, Inc. Dec 11, 2000
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