<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=us-ascii"> <meta name=ProgId content=Word.Document> <meta name=Generator content="Microsoft Word 12"> <meta name=Originator content="Microsoft Word 12"> <link rel=File-List href="cid:filelist.xml@01CB2FB6.460ECEC0">  <style>  </style>  </head> <body lang=EN-US link=blue vlink=purple style='tab-interval:.5in' id="role_body"> <div class=WordSection1> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Cambria","serif"; mso-bidi-font-family:"Times New Roman"'>Linda,<o:p></o:p></span></p> <p class=MsoNormal style='mso-layout-grid-align:none;text-autospace:none'><span style='font-size:11.0pt;font-family:"Cambria","serif";mso-bidi-font-family: "Times New Roman"'>I don’t live in NY but I’m wondering if the statement “</span><span style='font-size:11.0pt;font-family:"Cambria","serif"; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Times-Roman'>Those services include the furnishing of information that is personal or individual in nature and that is not or may not be substantially incorporated in reports furnished to other persons” would exempt a Genealogical Researcher. Looking at the list of Service Businesses, I am thinking the law is based at genealogical services such as database providers (like Footnote or Ancestry). I think it might be a good idea to contact their tax department and get a reading before charging clients a tax.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Cambria","serif"; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Times-Roman'>Carl Oehmann</span><span style='font-size:11.0pt;font-family:"Cambria","serif"; mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p> <div> <div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'> <p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family: "Times New Roman"'> apgpubliclist-bounces+oehmannc=att.net@apgen.org [mailto:apgpubliclist-bounces+oehmannc=att.net@apgen.org] <b>On Behalf Of </b>LDTA@aol.com<br> <b>Sent:</b> Friday, July 30, 2010 6:38 AM<br> <b>To:</b> apgpubliclist@apgen.org<br> <b>Subject:</b> [APG Public List] To all New York State based genealogical researchers<o:p></o:p></span></p> </div> </div> <p class=MsoNormal><o:p> </o:p></p> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'>A heads up to New York State based researchers:<o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'>New York State has implemented, as of 19 July 2010, a new way to raise further revenues.  Those who deal in information services must, as of 1 September 2010, begin to charge, collect and remit sales tax on their products.<o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'>"Genealogical research services" are specifically mentioned.  See page two of the flier which can be found at the site listed below.<o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'><a href="http://www.tax.state.ny.us/pdf/memos/sales/m10_7s.pdf">http://www.tax.state.ny.us/pdf/memos/sales/m10_7s.pdf</a><o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'>Regards,<o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p> </div> <div> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'>Linda Templer Alexander<br> P. O. Box 266<br> Fairport, New York 14450-0266<br> LDTA@aol.com<br> 585-223-8702<br> 585-223-7455 (Fax)<o:p></o:p></span></p> </div> </div> </body> </html>