hayden
Veteran Member
If you can get a sales receipt from him that shows his place of business existing out of state, and there is no contrary evidence that he has a place of business in your state, then I think it qualifies as an out-of-state purchase.
But be careful. If he has a place of business, or is registered as a business in your state, then he is obliged to collect sales tax even if he also has a place of business somewhere else and services your purchase from this far-away location. A good illustrative example is buying through the mail. If you by from an outfit that's headquartered out of state, they still have to collect taxes from you if they have a business branch/location in your state.
Hope this helps.
Peter
But be careful. If he has a place of business, or is registered as a business in your state, then he is obliged to collect sales tax even if he also has a place of business somewhere else and services your purchase from this far-away location. A good illustrative example is buying through the mail. If you by from an outfit that's headquartered out of state, they still have to collect taxes from you if they have a business branch/location in your state.
Hope this helps.
Peter