Direct Marketing Association, The v. Huber
Filing
50
RESPONSE to 15 MOTION for Preliminary Injunction with Incorporated Memorandum of Law filed by Defendant Roxy Huber. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, Part 1, # 8 Exhibit 7, Part 2, # 9 Exhibit 7, Part 3, # 10 Exhibit 7, Part 4, # 11 Exhibit 7, Part 5, # 12 Exhibit 7, Part 6, # 13 Exhibit 7, Part 7, # 14 Exhibit 8, # 15 Exhibit 9, # 16 Exhibit 10, # 17 Exhibit 11, # 18 Exhibit 12, # 19 Exhibit 13, # 20 Exhibit 14, # 21 Exhibit 15, # 22 Exhibit 16, # 23 Exhibit 17)(Scoville, Stephanie)
IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLORADO
Civil Action No. 10-cv-01546-REB-CBS
The Direct Marketing Association,
Plaintiff,
v.
Roxy Huber, in her capacity as Executive Director, Colorado Department of Revenue,
Defendant.
DECLARATION OF JENNIFER DURAN
I, Jennifer Duran, pursuant to 28 U.S.C.
§
1746 depose and state as follows:
1.
I am a paralegal with the Colorado office of Attorney General.
2.
At the request of the Assistant Attorneys General working on this matter I
went to the website of the New York State Department of Taxation and Finance
(http://www.tax.state.ny.us/) and reviewed the New York State Combined Instructions
for Forms IT-i 50 and IT-201, Personal Income Tax Returns short and long forms for the
year 2009. I downloaded pages 23 and 81 of those instructions (attached as Exhibits A
and B respectively) which contain the instructions for completing the Sales or Use Tax
line on the tax return forms, line 35 on IT-i 50 and line 59 on lT-201.
3.
I also downloaded Instructions for Form ST-14i(Individual Purchaser’s
Periodic Report of Sales and Use Tax) which has a chart showing the Sales and Use
tax rates in the various local jurisdictions in New York State and which chart is attached
as Exhibit C.
Exh.14
___________
4.
I contacted the New York State Department of Taxation and Finance and
spoke to Eric Songayllo in the Office of Tax Policy Analysis who advised me that the
State of New York collects the Sales and Use Tax reported on taxpayer’s Personal
Income Tax returns for the State and the jurisdictions listed on the chart, Exhibit C, and
remits to those jurisdictions their share of the use tax paid based on the taxpayers’
addresses on their tax return forms.
I declare under penalty of perjury that the foregoing is true and correct
Executed this
day of November 2010.
2
Exh.14
Need help? Go to www.nystax.gov or see the back cover.
Line 35
—
Sales or use tax
Report your sales or use tax liability on this line.
You owe sales or compensating use tax if you:
purchased an item or service subject to tax that is delivered to
you in New York State without payment of New York State and
local tax to the seller; or
purchased an item or service outside New York State that is
subject to tax in New York State (and you were a resident of
New York State at the time of purchase) with subsequent use
in New York State.
Note: You may be entitled to a credit for sales tax paid
to another state. See the exact calculation method in the
instructions for Form ST-140, Individual Purchasers Annual
Report of Sales and Use Tax.
For sales and use tax purposes, a resident includes persons who
have a permanent place of abode in the state. Accordingly, you
may be a resident for sales tax purposes even though you may
not be a resident for income tax purposes. See the instructions
for Form ST-140 for more information.
You may not use this line to report:
• any sales and use tax on business purchases if the business is
registered for sales and use tax purposes. You must report this
tax on the business’s sales tax return.
• any unpaid sales and use tax on motor vehicles, trailers,
all-terrain vehicles, vessels, or snowmobiles. This tax is paid
directly to the Department of Motor Vehicles.
Instructions for Form IT-150
23
An unpaid sales or use tax liability commonly arises if you made
purchases through the Internet, by catalog, from television
shopping channels, or on an Indian reservation, or if you
purchased items or services subject to tax in another state and
brought them back to New York for use here.
Example 1: You purchased a computer over the Internet
that was delivered to your house in Monroe County
New York, from an out-of-state company and did not
pay sales tax to that company.
Example 2: You purchased a book on a trip to
New Hampshire that you brought back to your residence
in Nassau County New York, for use there.
You may also owe an additional local tax if you made a
purchase in a locality in New York State and brought the item
into or subsequently used the service in another New York State
locality where you were a resident and that locality had a higher
tax rate than where you made the purchase.
Failure to pay sales or use tax may result in the imposition of
penalty and interest. The Tax Department conducts routine
audits based on information received from third parties,
including the U.S. Customs Service and other states.
If you owe sales or use tax, you may report the amount
you owe on your personal income tax return rather than filing
Form ST-140.
Using the sales and use tax chart below is an easy way to
compute your liability for all your purchases of items or services
costing less than $1,000 each (excluding shipping and handling)
that are not related to a business, rental real estate, or royalty
activities.
Sales and use tax chart
If your
federal adjusted gross income
(line ii) is:
up to $15,000 *
$ 15,001 $ 30,000
30,001
50,000
50,001
75,000
75,001
100,000
100,001
150,000
150,001
200,000
200,001 and greater
-
-
-
-
-
-
*
Enter on line 35:
$8
17
23
31
44
61
78
.0389% (.000389)
of income, or
$225, whichever
amount is smaller
You may use this chart for purchases of items or services
costing less than $1,000 each (excluding shipping and
handling). You may not use this chart for purchases related
to a business, rental real estate, or royalty activities,
regardless of the amount.
If you maintained a permanent place of abode in New York
State for sales and use tax purposes for only part of the
year, multiply the tax amount from the chart by the number
of months you maintained the permanent place of abode in
New York State and divide the result by 12. (Count any period
you maintained the abode for more than one-half month as one
month.)
This may be any amount up to $15,000,
including 0 or a negative amount.
You must use Form ST-140 to calculate your sales and use tax
liability to be reported on this return if any of the following apply:
• You prefer to calculate the exact amount of sales and use tax
due.
• You owe sales or use tax on an item or service costing $1,000
or more (excluding shipping and handling).
• You owe sales or use tax for purchases related to a business
not registered for sales tax purposes, rental real estate, or
royalty activities.
Include the amount from Form ST-140, line 4, on Form IT-150,
line 35. Do not affach Form ST—140 to your return.
If you owe sales or use tax on an item or service costing $25,000
or more, you must complete Form lT-135, Sales and Use Tax
Report for Purchases of Items and Services Costing $25,000 or
More, and attach it to your return.
If you do not owe any sales or use tax, you must enter 0 on
line 35. Do not leave line 35 blank.
For additional information on when you may owe sales
or use tax to New York, see Publication 774, Purchaser’s
Obligations to Pay Sales and Use Taxes Directly to the Tax
Department Questions and Answers. For more information
on taxable and exempt goods and services, see Publication 850,
New York State and Local Sales and Use Tax Quick Reference
Guide.
Exh.14, Exh.A
Need help? Go to www.nystax.gov or see the back cover.
Line 59
—
Sales or use tax
Report your sales or use tax liability on this line.
You owe sales or compensating use tax if you:
• purchased an item or service subject to tax that is delivered
to you in New York State without payment of New York State
and local tax to the seller; or
• purchased an item or service outside New York State that is
subject to tax in New York State (and you were a resident of
New York State at the time of purchase) with subsequent use
in New York State.
Note: You may be entitled to a credit for sales tax paid
to another state. See the exact calculation method in the
instructions for Form ST-140, Individual Purchasers Annual
Report of Sales and Use Tax.
For sales and use tax purposes, a resident includes
persons who have a permanent place of abode in the state.
Accordingly, you may be a resident for sales tax purposes even
though you may not be a resident for income tax purposes.
See the instructions for Form ST-140 for more information.
You may not use this line to report:
• any sales and use tax on business purchases if the business
is registered for sales and use tax purposes. You must report
this tax on the business’s sales tax return.
• any unpaid sales and use tax on motor vehicles, trailers,
all-terrain vehicles, vessels, or snowmobiles. This tax is paid
directly to the Department of Motor Vehicles.
Instructions for Form IT-201 jJ
81
An unpaid sales or use tax liability commonly arises if you
made purchases through the Internet, by catalog, from
television shopping channels, or on an Indian reservation, or if
you purchased items or services subject to tax in another state
and brought them back to New York for use here.
Example 1: You purchased a computer over the Internet
that was delivered to your house in Monroe County
New York, from an out-of-state company and did not
pay sales tax to that company
Example 2: You purchased a book on a trip to
New Hampshire that you brought back to your residence
in Nassau County New York, for use there.
You may also owe an additional local tax if you made a
purchase in a locality in New York State and brought the item
into or subsequently used the service in another New York
State locality where you were a resident and that locality had a
higher tax rate than where you made the purchase.
Failure to pay sales or use tax may result in the imposition of
penalty and interest. The Tax Department conducts routine
audits based on information received from third parties,
including the U.S. Customs Service and other states.
If you owe sales or use tax, you may report the amount
you owe on your personal income tax return rather than filing
Form ST-140.
Using the sales and use tax chart below is an easy way
to compute your liability for all your purchases of items or
services costing less than $1,000 each (excluding shipping and
handling> that are not related to a business, rental real estate,
or royalty activities.
Sales and use tax chart
If your
federal adjusted gross income
(line 18) is:
upto$15,000*
$ 15,001 $ 30,000
30,001
50,000
50,001
75,000
100,000
75,001
100,001
150,000
150,001
200,000
200,001 and greater
-
-
-
-
-
-
*
Enter on line 59:
$ 8
17
23
31
44
61
78
.0389% (.000389)
of income, or
$225, whichever
amount is smaller
You may use this chart for purchases of items or services
costing less than $1,000 each (excluding shipping and
handling). You may not use this chart for purchases related
to a business, rental real estate, or royalty activities,
regardless of the amount.
If you maintained a permanent place of abode in New York
State for sales and use tax purposes for only part of the
year, multiply the tax amount from the chart by the number
of months you maintained the permanent place of abode in
New York State and divide the result by 12. (Count any period
you maintained the abode for more than one-half month as one
month.)
This may be any amount up to $15,000,
including 0 or a negative amount.
You must use Form ST-140 to calculate your sales and use
tax liability to be reported on this return if any of the following
apply:
• You prefer to calculate the exact amount of sales and use tax
due.
• You owe sales or use tax on an item or service costing
$1,000 or more (excluding shipping and handling).
• You owe sales or use tax for purchases related to a business
not registered for sales tax purposes. rental real estate, or
royalty activities.
Include the amount from Form ST-140, line 4, on Form lT-201,
line 59, Do not attach Form ST-140 to your return.
If you owe sales or use tax on an item or service costing
$25,000 or more, you must complete Form IT-135, Sales and
Use Tax Report for Purchases of Items and Services Costing
$25,000 or More, and attach it to your return.
If you do not owe any sales or use tax, you must enter 0 on
line 59. Do not leave line 59 blank.
For additional information on when you may owe sales
or use tax to New York, see Publication 774, Purchaser’s
Obligations to Pay Sales and Use Taxes Directly to the Tax
Department Questions and Answers. For more information
on taxable and exempt goods and services, see Publication
850, New York State and Local Sales and Use Tax Quick
Reference Guide.
Exh.14, Exh. B
ST141-l(1O/1O)
Chart 1
Page3of4
New York State Sales and Use Tax Rates by Jurisdiction
This chart and the notes below show the combined state and
local tax rates in effect for the period beginning January 1,2010,
and ending November 30, 2010. Use these rates for your entries
in the Worksheets on Form ST-141.
County or
other locality
New York State
only
Albany
Allegany
Bronx
see New York City
Brooklyn
see New York City
Broome
except
Cattaraugus
Clean (city)
Salamanca (city)
except
Cayuga
Auburn (city)
Chautauqua
Chemung
Chenango
except
Norwich (city)
Clinton
Columbia
Cortland
Delaware
Dutchess
Erie
Essex
Franklin
Fulton
except
Gloversville (city)
Johnstown (city)
Genesee
Greene
Hamilton
Herkimer
—
—
—
—
—
1
Tax
rate %
4
8
8½
New York City comprises five counties. These counties are also
boroughs whose names are more widely known. The counties,
with borough names shown in parentheses, are Bronx (Bronx),
Kings (Brooklyn), New York (Manhattan), Queens (Queens), and
Richmond (Staten Island).
County or
other locality
Tax
rate %
Jefferson
7¾
Kings (Brooklyn)
see New York City
Lewis
7¾
Livingston
8
Madison
except
8
Oneida (city)
8
Manhattan
see New York City
Monroe
8
Montgomery
8
Nassau
8!a
New York (Manhattan)
see New York City
New York City
8/a
Niagara
8
Oneida
except
8¾
Rome (city)
8¾
Utica (city)
8¾
Onondaga
8
Ontario
7’12
8118
Orange
Orleans
8
Oswego
except
8
Oswego (city)
8
Otsego
8
Putnam
8Ia
Queens
see New York City
Rensselaer
8
Richmond (Staten Island)
see New York City
Rockland
8Ia
—
—
8
8
8
8
8
8
7¾
8
8
8
8
8
8
8
81/a
8¾
7¾
8
8
8
8
8
8
7
81/4
—
—
—
—
—
*
County or
other locality
Tax
rate %
St. Lawrence
7
Saratoga
except
7
Saratoga Springs (city)
7
Schenectady
8
Schoharie
8
Schuyler
8
Seneca
8
Staten Island
see New York City
except
Steuben
8
Corning (city)
8
Hornell (city>
8
Suffolk
8I8
Sullivan
8
Tioga
8
Tompkins
except
8
Ithaca (city)
8
Ulster
8
Warren
except
7
Glens Falls (city)
7
Washington
7
Wayne
8
Westchester
except
7/a
Mount Vernon (city)
8/a
New Rochelle (city)
8/a
White Plains (city)
8Ia
Yonkers (city)
8/a
Wyoming
8
Yates
8
—
—
—
—
—
—
The City of White Plains, located in Westchester County, combined rate was 8h/a% from January 1, 2010, through May 31, 2010.
Exh.14, Exh.C
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.
Why Is My Information Online?