<HTML xmlns="http://www.w3.org/TR/REC-html40" xmlns:v = "urn:schemas-microsoft-com:vml" xmlns:o = "urn:schemas-microsoft-com:office:office" xmlns:w = "urn:schemas-microsoft-com:office:word" xmlns:st1 = "urn:schemas-microsoft-com:office:smarttags"><HEAD><TITLE>Message</TITLE>
<META http-equiv=Content-Type content="text/html; charset=windows-1252">
<META content="Microsoft Word 11 (filtered medium)" name=Generator>
<STYLE>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</STYLE>
<o:SmartTagType name="State" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType name="City" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType name="place" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType name="PersonName" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType>
<STYLE>
st1\:*{behavior:url(#default#ieooui) }
</STYLE>
<STYLE>
<!--
/* Font Definitions */
@font-face
        {font-family:Tahoma;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
        {font-family:"Tempus Sans ITC";
        panose-1:4 2 4 4 3 13 7 2 2 2;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman";}
a:link, span.MsoHyperlink
        {color:blue;
        text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
        {color:purple;
        text-decoration:underline;}
span.EmailStyle17
        {mso-style-type:personal;
        font-family:Arial;
        color:navy;}
span.EmailStyle18
        {mso-style-type:personal-reply;
        font-family:"Times New Roman";
        color:windowtext;
        font-weight:normal;
        font-style:normal;
        text-decoration:none none;}
@page Section1
        {size:8.5in 11.0in;
        margin:1.0in 1.25in 1.0in 1.25in;}
div.Section1
        {page:Section1;}
-->
</STYLE>
</HEAD>
<BODY lang=EN-US style="BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none" vLink=purple link=blue>Now isn't that exactly as you would expect it...lawyers exempted...<BR><BR>David Ilvedson, RPT<BR>Pacifica, CA 94044<BR><BR><BR>
<DIV style="PADDING-RIGHT: 5px; PADDING-LEFT: 5px; PADDING-BOTTOM: 5px; BORDER-LEFT: #000000 3px solid; PADDING-TOP: 5px">
<HR>
Original message<BR>From: "Porritt, David" <DPORRITT@MAIL.SMU.EDU><BR>To: "Pianotech List" <PIANOTECH@PTG.ORG><BR>Received: 12/4/2006 4:22:20 PM<BR>Subject: RE: Sales Tax Thanks<BR><BR>
<DIV class=Section1>
<P class=MsoNormal align=left><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">No, here in <st1:State w:st="on"><st1:place w:st="on">Texas</st1:place></st1:State> it’s all taxed. There are certain exceptions like lawyers but piano tuning is taxed!<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">dp<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt">David M. Porritt</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt"><A href="mailto:dporritt@smu.edu">dporritt@smu.edu</A></SPAN></FONT><o:p></o:p></P></DIV>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">
<HR tabIndex=-1 align=center width="100%" SIZE=2>
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT face=Tahoma size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPAN></FONT></B><FONT face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"> pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org] <B><SPAN style="FONT-WEIGHT: bold">On Behalf Of </SPAN></B>Geoff Sykes<BR><B><SPAN style="FONT-WEIGHT: bold">Sent:</SPAN></B> Monday, December 04, 2006 5:08 PM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> 'Pianotech List'<BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B> RE: Sales Tax Thanks</SPAN></FONT><o:p></o:p></P></DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">What other states charge sales tax on a tuning? As I learned it here in <st1:State w:st="on"><st1:place w:st="on">California</st1:place></st1:State>, tax on a service is only applicable when that service actually increases the value of a product during manufacture. In other words, if my service is part of a production process that is necessary for the completion of a product, or project, then that service is taxable because the value of that product is higher going out the door than it was coming in. Or in the case of us going to the customers home, walking in the door and then walking back out the door when finished. Now rebuilding and parts resale is another thing entirely. Taxable, for sure.</SPAN></FONT><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">Curious --</SPAN></FONT><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">-- Geoff Sykes</SPAN></FONT><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">-- Assoc. <st1:City w:st="on"><st1:place w:st="on">Los Angeles</st1:place></st1:City></SPAN></FONT><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<BLOCKQUOTE style="MARGIN-TOP: 5pt; MARGIN-BOTTOM: 5pt; MARGIN-RIGHT: 0in">
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><FONT face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">-----Original Message-----<BR><B><SPAN style="FONT-WEIGHT: bold">From:</SPAN></B> pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org] <B><SPAN style="FONT-WEIGHT: bold">On Behalf Of </SPAN></B>Michelle Smith<BR><B><SPAN style="FONT-WEIGHT: bold">Sent:</SPAN></B> Monday, December 04, 2006 12:42 PM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> 'Pianotech List'<BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B> RE: Sales Tax Thanks</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Hi Avery. I’ve been having problems with setting up my sales tax. I sent them my application, they never responded, and then they sent me a rude bill in which I owed them a ton of money. I’m meeting with them in <st1:place w:st="on"><st1:City w:st="on">Austin</st1:City></st1:place> tomorrow.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">In addition, I was asking other <st1:place w:st="on"><st1:State w:st="on">Texas</st1:State></st1:place> tuners how they do their sales tax when they tune in various cities/districts/etc. I live in a rural area and am faced with different tax rates based on where I tune. So much fun!<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">You’re welcome to chime in on how you handle your tax situation. Do you itemize the sales tax when you do a tuning or just pull it out of your basic fee?<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Have a great day!<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">Michelle Smith<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">
<HR tabIndex=-1 align=center width="100%" SIZE=2>
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT face=Tahoma size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPAN></FONT></B><FONT face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"> Avery [mailto:avery1@houston.rr.com] <BR><B><SPAN style="FONT-WEIGHT: bold">Sent:</SPAN></B> Monday, December 04, 2006 1:57 PM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> <st1:PersonName w:st="on">Pianotech List</st1:PersonName><BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B> Re: Sales Tax Thanks</SPAN></FONT><o:p></o:p></P></DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">Michelle, <BR><BR>What did you want to know? :-) <BR><BR>Avery <BR><BR>At 01:12 PM 12/4/2006, you wrote:<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">I just wanted to thank all of you who have responded privately concerning my <st1:place w:st="on"><st1:State w:st="on">Texas</st1:State></st1:place> sales tax issues. I am certainly getting an education!<BR> <BR></SPAN></FONT><FONT face="Tempus Sans ITC" color=blue><SPAN style="COLOR: blue; FONT-FAMILY: 'Tempus Sans ITC'">Michelle Smith<BR>Smith Piano Service<BR><st1:place w:st="on"><st1:City w:st="on">Bastrop</st1:City>, <st1:State w:st="on">Texas</st1:State></st1:place><BR>(512) 466-0238<BR><st1:PersonName w:st="on">michelle@cdaustin.com</st1:PersonName><BR></SPAN></FONT> <BR> <BR> <o:p></o:p></P></BLOCKQUOTE></DIV></DIV></BODY></HTML>