Collection of tax. Iowa state sales tax is to be collected on the wholesale or retail selling price if delivery of the multilevel marketer’s tangible personal property occurs in Iowa or the property is used in Iowa (see subparagraph 4.1(4)“a”(1) for further details). In addition, local option sales tax is due on the sale if delivery of the tangible personal property to the consumer occurs within a local option tax jurisdiction. See information and examples illustrating delivery and taxation in 701—107.2(422B), 701—107.3(422B), and 701—108.3(422E).
Collection of tax. Retailer will have the option of requesting that SPANTIK collect tax on Retailer’s behalf. Regardless of Retailer’s choice in this regard, SPANTIK will publish a statement on the SPANTIK Site and/or on every Order confirmation email generally stating that Retailer is the vendor/seller/retailer of record, and is responsible for collection and remittance of any applicable taxes. Retailer will specify through the Partner Tool (a) in which state and local jurisdictions Retailer has a tax remittance obligation and (b) whether Retailer would like SPANTIK to collect tax on Retailer’s behalf. Retailer shall be solely responsible for determining whether it must remit taxes to various governmental agencies. If Retailer does not specify in both the Partner Tool and directly through SPANTIK’s tax software that SPANTIK shall collect taxes on Retailer’s behalf in a specific region, then no taxes will be collected in such region.
Collection of tax. All Sales of Cigarettes and Tobacco Products governed by the terms of this Compact shall comply with the statutes, rules, and regulations regarding payment of the Cigarette Tax and Tobacco Products Tax.
Collection of tax. The tax imposed by this ordinance shall be collected from the customer when payment for meals or beverages is tendered and shall be held in trust for the benefit of the Town of Arcadia Lakes until remitted as provided in § 7-103 below.
