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Casual sale is a sale of tangible personal property by a person not engaged in the business of selling such tangible personal property. While most casual sales are exempt from sales tax under R.C. 5739.02(B)(8), that provision specifically excludes the transfer of a motor vehicle from the definition of casual sale.
There are the three general types of sales taxes: Seller (vendor) privilege taxes. These taxes are imposed on retailers for the privilege of making retail sales in the state. Consumer excise (sales) taxes. A consumer sales tax is imposed on the person who makes retail purchases in the state. Retail transaction taxes.
Sales tax is always a percentage of a products value which is charged at the point of exchange or buy and is indirect. The different kinds of sales tax are retail, manufacturers, wholesale, use, and value added tax (VAT).
A sales tax is a consumption tax imposed by state or local governments on the sale of goods or services consumers pay when making a purchase. It is the responsibility of a business to collect sales tax and remit payment to the government when the business has some form of connection to the jurisdiction.
General information. A casual sale is an occasional or isolated taxable sale of tangible personal property (items) or services by a person who is not in the business of selling taxable property or services.
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60-590, Occasional Sales, Including Mergers Casual sales are exempt from Ohio sales tax.
Generally, use tax also applies to foreign purchases of tangible personal property brought into California for storage, use, or other consumption. More information about items brought into California through U. S. Customs is available online.
Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.
Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.
Use tax is 5 percent if purchased from an out-of-state dealer, based on bill of sale price. Casual sales tax is 5 percent if purchased from an individual based on the true value where the tag is calculated.

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