|
Portable
Storage Buildings do not
qualify for farm exemption from sales tax.
For further explanation, please review the
sales tax laws in your state:
AR
26-52-403
IL
130.305
MO 12 CSR
10-110.900
NM
FYI-105
TX 94-101
OK OAC
710:65-13-15
CHURCHES
ARE NOT EXEMPT FROM SALES TAX IN THE
FOLLOWING STATES:
AR Sales
tax code GR-39
(Churches
are exempt in IL, MO, NM, TX & OK - if
recognized by that state and proper
paperwork is provided).
100%
disabled veterans are exempt from sales tax
for portable storage buildings if they are a
resident of Oklahoma the building s
delivered to Oklahoma. The exemption for
disabled veterans in Arkansas is related to
property tax, not sales tax.
Companies
and organizations cannot rent-to-own a
portable storage building. The law for each
state listed above defines rent-to-own a
portable storage building . The law for each
state listed above defines rent-to-own
purchase agreements as an agreement for
individuals not companies or organizations.
Therefore no sales tax exemption is allowed
for rent-to-own customers except for 100%
disabled veterans who are residents of
Oklahoma and the building is delivered to
Oklahoma.
If a
person or organization is exempt from sales
tax by any state, the person or organization
will have state issued documents stating
they qualify for sales tax exemption.
Without this paperwork, the sales tax is
due. also, when using an exemption, the
portable storage building must be sold to
the person or organization that is exempt
for the exemption to qualify. |
