All contractors that collect sales tax do so as trustees on behalf of the State of New Yorkn order to satisfy this fiduciary relationship, businesses are required to collect, report and remit sales tax accuratelyhe State exercises its auditing powers to insure accuracy key component of establishing accuracy is proper recordkeepingroper recordkeeping protects contractors against estimated assessments that do not accurately reflect genuine sales and tax liabilities contractors' records, whether paper or electronic, are required to be of sufficient detail for an auditor to determine the tax status of each sale, the amount charged and the tax collectedales tax must be separately stated on each contract or invoicetating "tax included" does not satisfy this requirementf an exemption such as capital improvement is claimed, the vendor must be able to provide the proper exemption certificate applicable to that saleecords are required to be maintained for a mi ... [Read More - How To Check A Criminal Background For Free]
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