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Do I really need a sales tax permit?

A sales tax permit is needed if you are selling tangible personal property for monetary or other consideration on an ongoing basis. All consideration received for the sale is included in gross receipts subject to tax. “Tangible personal property” is that which can be seen, weighed, measured, felt or touched or that is in any other manner perceptible to the senses, including electricity, water, gas steam and prewritten computer software for frequent or occasional sales. No permit is issued or required for occasional sales, file a report only when sales are made. Indicate on the Sales Tax Report it is a “casual” sale.


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Last Modified 09/01/2005


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