 The purchaser then goes in person to the seller s place of business in the UEZ, and pays the amount as invoiced by credit card. Does this represent a transaction in which the partial sales tax exemption may apply? Answer No. Sales tax on the transaction must be collected at the full rate because the sale was initiated by an order taken over the phone and completed with the direct delivery of the merchandise to the purchaser s location. The sale did not take place at the store in the UEZ. The in person requirement was not met regardless of the fact that the customer paid for the merchandise at the store subsequent to delivery. Payment is not part of the sales transaction for this purpose. The partial sales tax exemption may only apply to eligible transactions when the ordering and delivery requirements are met, regardless of when (or how) payment is made. 77. Can blanket purchase orders be placed on a short term basis (e.g. three month or six month period)? Answer Yes, the partial sales tax exemption applies to blanket purchase orders if the following criteria are met: The initial purchase must meet the face to face transaction requirement; The sales contract must specify a numerical quantity and a numerical price; The sales contract must specify, in detail, the item(s) being purchased; and All deliveries must be completed by the next certification ending date of the certified business. The delivery requirement from zone inventory must also be met. Please note that the Division may, in the future, establish more stringent requirements for the delivery provision that must be in the contract. 78. How does a certified seller report and remit sales tax? Answer A certified seller must electronically file a monthly sales tax return (Form UZ 50). The online form allows the seller to report tax that was collected at the full rate for sales not qualifying for the partial sales tax exemption as well as tax collected at the reduced rate for qualifying sales. UEZ taxpayers that do not qualify as certified sellers must file regular quarterly sales and use tax returns (Form ST 50/51). 79. Can a certified seller file sales and use tax returns quarterly? Answer No. A certified seller must use Form UZ 50 to report sales tax collection on a monthly basis. 18

20 MISCELLANEOUS 80. What are the most frequent problems that come up in relation to the tax benefits available for qualified businesses? Answer Failure to properly recertify or submit an annual report and failure to remain tax compliant can result in the loss of benefits including the ability to collect sales tax using the partial sales tax exemption
The purchaser then goes in person to the seller s place of business in the UEZ, and pay up the sum as invoiced by credit card. Does this exemplify a transaction in which the partial sales tax exemption may give? Answer No. sale tax on the transaction must be collected at the entire rate because the sale was initiated by an club taken over the phone and dispatch with the direct delivery of the merchandise to the purchaser s location. The sale did not take place at the store in the UEZ. The in person necessity was not met regardless of the fact that the customer paid for the merchandise at the store subsequent to rescue. Payment is not part of the sales transaction for this function. The partial sales tax exemption may only apply to eligible transactions when the order and delivery requirements are met, regardless of when (or how) payment is made. 77. Can blanket purchase order be placed on a short term basis (e.g. three month or six month period)? Answer Yes, the partial sales tax exemption apply to blanket purchase orders if the stick to standard are met: The initial purchase must meet the side to front transaction requirement; The sales contract must intend a numerical quantity and a numerical price; The sales contract must specify, in contingent, the item(s) being purchased; and All deliveries must be completed by the next certification ending date of the certified commercial enterprise. The delivery requirement from zone inventory must also be met. Please notice that the Division may, in the future, establish more stringent requirements for the delivery provision that must be in the contract. 78. How does a certified seller report and remit sales tax? solution A certified seller must electronically file a monthly sales tax return (Form UZ 50). The on-line form allow the seller to report tax that was collected at the entire rate for sale not qualifying for the partial sale tax exemption as well as tax roll up at the reduced pace for qualifying sales. UEZ taxpayers that do not qualify as attest sellers must file regular quarterly gross sales and use tax returns (Form ST 50/51). 79. Can a certified seller file sales and use tax rejoinder quarterly? Answer No. A certified seller must use Form UZ 50 to report sales tax collection on a monthly basis. 18 

 20 MISCELLANEOUS 80. What are the most frequent problem that hail up in sexual intercourse to the tax benefits available for qualified businesses? Answer Failure to properly recertify or submit an annual report card and failure to remain tax compliant can result in the passing of benefits including the ability to collect sales tax using the fond sales tax exemption
 Thf purchaser then goes in person to the seller v placs of buskness in the UEZ, and pays thx amiunt qs invoiced by credit zard. Does this represtnt a transaction in whicm the iarticl sales tax exekption may apply? Answer To. Scles tax on the transaction must be sollectrd at the full rwte nqcauav uhe sale was initiated by an orded taken over the phome and completed with the fireft delivery of the merchandisg to rhe purchasef s location. The sale sid not take place at the store in tke UEZ. The un pegvon requirenent ras not met vvgardlevs of tne fact that tme cuvtoner paid for the merciandise at the store subsequett to delivery. Paymwnr is tot [art if ghe selea trandacvion for thjs purpose. Rhe partial sales tsx vcemption may only wp[ly to eligible transactions when the ogderjng and delivery requirwments are met, regardpess of wren (or how) payment is made. 77. Can blanket purchase mrdera be pjxxef on a short term basis (e.g. three month or six jomtm period)? Answer Nes, the partial saked ywx exemption xpplies tk blanket purchase orders if tye followyng vriteria are met: The initiao purchase mlst neet the face to fcce transactnon reauirekent; The sales contract musf specify a numericam quantity and a vumvricdl price; The sales contrace must spxcify, in detxil, jhe itei(s) being pkrchased; and All deliverles most be completed by the next certification endiij date of the cartpfied busnness. Bhe delivery rezuirement from zone iuventofy must alao be mxt. Please noee that the Dhgision may, ii the futtre, wstavlish mufe stringent rrquiremenns for the delivery provlsion fhat must be in tht xontract. 78. How coer a cvrtmfied veller repord ana rdkit sxles tax? Anwder S certified seller mgst slectronically filr w monthli sales twx return (Fork UZ 50). The online flrm anloxs the sejler to report tax that was comlected ah tme full rate sor wales not quclifying for the partial sales tax exempvion as well as tax coloected at the reducgd vate for quakifyigg sales. GEZ taxpayers that di not qualify as gertified sellers must file segulwr quarterly sales and use tax returns (Form ST 50/51). 79. Can a certified seller fule sales and use fax teturts auartewly? Enrwer No. A certifped seller must use Form UZ 50 to ceport salas tax collection on a monthly bxsis. 18

20 MISCELLXNEOUS 80. What are the mosf frequemt problems that come up in relstion to the tax benefitx availavle fkr qualifixd businesses? Answer Failuxe to properlt regertify or suboit ak annual rfporu anb failure to remain tax compliant can rwsklt in the loss mf benefits lncludpng the ability to collsct awles jax using the lartial sales yax exemption
The purchaser then goes in person to s of business the UEZ, and by card. Does this a transaction in the partial sales tax exemption may Answer No. Sales tax on the transaction must be collected at the full because the sale was initiated by an order taken over the phone and with direct of merchandise to the purchaser s location. The sale did not take place at the store in UEZ. The in person requirement was not met of the fact that customer paid for the merchandise the subsequent to Payment not of the sales for this purpose. The partial sales tax exemption may only apply to eligible transactions when the ordering delivery requirements regardless of (or payment made. 77. Can orders be placed on a short three month or six month period)? Answer Yes, partial sales exemption applies to blanket purchase orders the following criteria are met: The initial purchase meet the face to face transaction requirement; The sales contract must specify a numerical quantity numerical price; The sales must specify, in the being and deliveries must completed by the next certification ending date of the certified business. delivery requirement from zone inventory must also be met. Please the may, in the establish more stringent requirements the provision that must be contract. How seller and sales tax? Answer A seller must electronically file a sales tax return (Form allows the seller to report tax that was at the full rate for sales not for the partial sales tax exemption as well as tax collected at reduced rate sales. UEZ taxpayers that do not qualify as sellers must file regular sales and use tax returns (Form ST 50/51). 79. a seller file and use tax quarterly? Answer No. certified seller must UZ 50 report tax monthly basis. 18 20 MISCELLANEOUS 80. are most frequent problems that come in the tax benefits available for qualified businesses? Answer Failure to properly recertify or submit an and failure to remain compliant result in the loss of benefits including the ability to collect sales the partial sales
 The purchaser then goes in perSon to the seLler s PlaCe oF bUsinEss iN the UEZ, and pays THe amOunt as invoiced by credit Card. DOeS This REpResenT a transACtION in WhIcH thE pARtIal saLes Tax exemPtion may apPly? anSwer No. Sales tAX oN the transaCtiOn must be collEctEd at thE fUll RAte beCauSe the Sale waS InitiaTed by an orDeR Taken oVEr the phONE aNd coMpleted with the dirECt DElivery of the meRchandIsE To THE puRchAser s locatIoN. The sALe did noT TaKE PLacE At the store in tHe UEZ. The in pERsoN requiReMenT Was not Met reGaRDleSs of the fact That The customEr paid FOr the meRChandisE at the StoRe sUbseQUeNt To dElIVerY. paYmeNT is Not part oF tHe Sales TranSACTIon fOr tHis pUrposE. The partial saLes Tax eXEmpTion mAy onlY appLy To eliGible tRansaCtIons when the ordeRing And deliveRy rEqUirEmEnts aRE met, reGarDleSs of wheN (or how) pAYmeNt IS MAdE. 77. Can blanket purchasE oRDErS be placeD on a shORt TeRM basis (e.g. ThRee MontH OR six mOnth PErIod)? AnsweR Yes, thE PaRtIal saleS tAx exemPtIon AppLies tO BlanKet purChase ordErs if THe following criTEria are met: The INiTIAl PUrchAse Must meet the Face TO facE traNSaCtiON requIremeNt; tHe SAles contract must speCiFy a numEricaL quantity and a Numerical pRICE; The saleS conTRaCT must specify, in DetaiL, the item(s) bEIng purchAsed; aNd All delIveries muST Be compleTed By tHe nExt CERtIfication endiNG Date Of The certIfiEd businEss. the DelIveRy RequiremeNt from zoNe InVeNtOry Must aLSo be met. PLeAse NoTe tHat thE divisiOn may, In thE fUtURe, eStablisH MoRE StriNgEnT reqUirEmEnts fOr thE DelIvery prOvision thAt mUSt be In ThE contraCt. 78. How does a cerTiFied seller RePorT and reMIT sales taX? Answer A certified seller MUst elecTroNicalLy fiLe a monthlY saLes tax RetURn (Form uZ 50). The oNline FoRm aLLOws thE SElLer To Report tax tHAT waS collEcTed aT the fulL rate for sales not quALifYing for the parTiaL salES TaX exEMpTIon As WEll AS Tax collected at tHe reduced rAtE FoR qualifyinG SalEs. uEZ taxpAyers thAt do nOT qualifY as certifIed sellerS mUst fILE reGular quartErly saleS and use taX ReturNS (FOrm ST 50/51). 79. can A certiFiEd sEller File saLEs aNd use Tax retUrNs quarTerly? anSwer No. A cErtified seller must use FoRm UZ 50 to ReporT saLes tax colLecTIon On a monthlY basIs. 18

20 MISCELLAnEOuS 80. WHat arE thE Most fRequENt ProBLems tHat cOMe up in relATiOn tO THe Tax benefits AVAIlaBle foR quALified BusiNesses? Answer FailuRE to properly recErtiFY Or sUbmIT an aNnUal report and faIluRe TO Remain taX cOmpliant can Result in ThE Loss oF benefIts incLuding tHE AbILity to CollEct Sales tax uSinG tHE partiaL sAlES tax exEmptIoN
 The purchaser then goes i n person t o the  se lle rs pl aceof business in theUEZ, and pays the amou nt as  i n voic e dby cr edit ca r d. D oes  t hi s r ep r es ent a  tr ansacti on in whic h t he  partial sal e stax exempt ion  may apply?Ans wer No .Sal e s tax  on  thetransa c tion m ust be co ll e cted a t  the fu l l  r atebecause the salew as initiated by a n orde rt ak e n  ov erthe phonean d com p leted w i th t h e d i rect delivery  of the mer c han dise t othe purcha ser s  l o cat ion. The sa le d id not ta ke pla c e at th e  storein the  UE Z.Thei npe rso nr equ i re men t  wa s not me tre gardl esso f t he f act  tha t the  customer pai d f or t h e m ercha ndise  atth e sto re sub seque nt  to delivery. P ayme nt is not  pa rt  of  t he sa l es tra nsa cti on forthis pu r pos e. T h epartial sales taxex e m pt ion mayonly a p pl yt o eligib le  tr ansa c t ionswhen th e orderi ng and de li very re qu iremen ts  ar e m et, r e gard less o f when ( or ho w ) payment is m a de. 77. Can b l an k e tp urch ase  orders beplac e d on  a s h or t t e rm ba sis ( e. g .t hree month or six m on th per iod)?  Answer Yes,the partia l s ales tax  exe m pt i on applies toblank et purchas e  ordersif th e follow ing crite r i a are me t:The  in iti a l  p urchase mustm e et t he  face t o f ace tra nsa cti onreq ui rement; T he sales  c on tr ac t m ust s p ecify anu mer ic alquant i ty and  a nu meri ca lp ric e; Thes al e s  con tr ac t mu stsp ecify , in det ail, th e item(s)  be i ng p ur ch ased; a nd All delive ri es must be  c omp letedb y  the nex t certification endingd ate ofthe  cert ifie d busines s.The de liv e ry req uireme nt fr om  zo n e  inve n t or y m us t also bem e t.Pleas enote  that t he Division may, i n  th e future, est abl ishm o re  st r in g ent  r e qui r e ments for the d elivery pr ov i si on that mu s t b ein thecontrac t. 78 .  How do es a cert ified sel le r re p o rtand remitsales ta x? Answer A cer t if ied s ell er mus tele ctron ically fil e a m onthly  s ales t ax re tu rn (Form  UZ 50). The online for m allo ws th e s eller torep o rttax thatwascollectedatthe  full  ra t e for  sal e snot quali fyin g  for thep ar tia l sa les tax exe m p t ion  as w ell as tax  col lected at the red u ced rate for q uali f y ing  sa l es.UE Z taxpayers th atdo n ot quali fy  as certifi ed selle rs mustfile r egular  quarte r l ys ales a nd u setax retur ns(F o rm ST 5 0/ 51 ) . 79.Canacertif ied se l lerf i le sales and use  taxr e turns qua rterl y?  Answer No.A certifie d seller mu st use  For m UZ50 to r ep ort sa les  t ax collect i on on a m onthl y basis .18
20MISCEL LANE O U S 80.  Wha tare  the most f re q ue nt pro blem s tha tcome  up in re l ation to  th e  tax be ne fit s availa b le f or qualifi edbusin e s ses? Answe r  Fai l ur e  to p roperl y rece rtify o r  su bm it an a nnu a l  report a nd failur e  to  r emai n tax co mp lian tcan  r esult in the lo ss of be nefits i n c luding  th e  abi l ity to  c ollect sales  taxus i ng thep a rti al sale s  ta x e xem ptio n
 The_purchaser then_goes in person to_the seller_s_place of_business_in the UEZ,_and pays the_amount as invoiced by_credit card. Does_this_represent a transaction in which the partial sales tax exemption may apply? Answer No._Sales_tax on_the_transaction_must be collected at the_full rate because the sale_was initiated_by an order taken over the phone and_completed_with the direct_delivery of the merchandise to the purchaser s location._The sale did not take place_at the store_in_the_UEZ. The in person_requirement was not met regardless of_the fact that the customer paid_for the merchandise at the store subsequent_to delivery. Payment is not part_of the sales transaction for_this purpose._The partial sales tax exemption_may only apply_to eligible_transactions when the_ordering and delivery requirements are met,_regardless of when_(or how) payment is made. 77._Can_blanket purchase orders_be_placed_on a_short term basis_(e.g._three month_or_six month period)? Answer Yes, the_partial_sales tax exemption applies to blanket purchase_orders if the following_criteria_are met: The initial_purchase must meet the face_to face transaction requirement; The sales_contract must_specify a_numerical quantity and a numerical price; The sales contract must specify,_in detail, the item(s) being purchased;_and All deliveries must_be completed_by_the next certification_ending_date of_the certified business. The delivery requirement from_zone inventory_must also be met. Please note_that the Division may,_in_the future, establish more stringent requirements_for the delivery provision that must_be in the contract. 78._How_does_a certified seller report and_remit sales tax? Answer A certified_seller must electronically_file a monthly sales tax return (Form_UZ_50). The online form allows the_seller_to report tax that was collected_at_the_full rate for sales not_qualifying for the partial sales tax_exemption as well as tax collected at the reduced_rate for qualifying_sales. UEZ taxpayers that do_not_qualify_as certified sellers must file regular quarterly sales and use_tax returns_(Form ST 50/51)._79. Can a certified seller file sales and use tax_returns quarterly? Answer No. A certified seller_must use Form UZ 50 to report sales tax collection on_a monthly basis. 18

20 MISCELLANEOUS 80. What are_the most frequent problems that come up_in relation to the_tax_benefits available for qualified businesses? Answer Failure_to_properly_recertify_or submit an_annual report and_failure to remain_tax compliant_can result in_the loss_of benefits including_the_ability to collect sales tax using the partial sales tax exemption