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If the fish is sold as an ornimental "pet" AND the dealer is selling to anyone in a state where he/she holds a sales tax number, then tax should be collected. It is my understanding (In Minnesota) if you do not pay sales tax through your dealer because your dealer does not hold a sales tax number in Minnesota, then I'm liable for paying "use tax" on that purchase. But like was said above, if you're gonna eat 'em, then it is consider food fish, not taxable. But please check your individual states laws. Each state may have a different set of rules for "state sales tax".
Sue
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2009 Upper Midwest Koi Club Show
AKCA 3rd Annual Open Show
September 11th, 12th & 13th, Minneapolis, MN
Judges: Japan Head Judge-TBD; Assistant Judges-Art Limbke and TBD http://www.umkoiclub.org/ |