Thanks for writing back -- good to hear from you.
You are quite welcome -- my pleasure to be of some service!
I will be glad to comment further -- please see below.
Kindly just let me know if you are having any problem with submitting your favorable rating (acceptance) of my answer on the honor system. I would be glad to help out if so or ask our support team for assistance if needed. I mention this only because I have seen some confusion and the last thing I want is to see you encounter any frustration.
QUESTION: "What I understand from your answer is that it requires a nexus between entity and consumer and if it is out of state consumer, it will not apply. Please confirm?"
ANSWER: Yes. Your understanding is exactly correct. Just for a simple example. Customer, resident of Albany, New York, purchases the computer support services. Must be charged sales tax. Same scenario, but customer is now a resident of Billings, Montana. No sales tax charged. It comes down to "physical presence" (brick and mortar office in New York State).
QUESTION: "What is then "The Streamlined Sales Tax Program" adopted by states to regulate inter state e commerce activity. Please advise?"
ANSWER: It is an interesting approach, somewhat along the lines of a uniform law, in an attempt to streamline things. Neither New York nor Delaware have signed on. Currently, federal law does not allow for a state to collect sales tax absent that "physical presence" we have been discussing. In other words, it does not serve to change the concepts as already outlined.
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