inspirational romance

Sales and Use Tax

/ Dora Hiers / 3 Comments

Are writers responsible for remitting Sales & Use Tax on booksigning revenues or not?
Ouch! I can hear your groan. “Noooo!”

Hmmm…that’s a good question and one not many writers think about. Or should I say, that’s not a question writers want to consider.

For those writers like me who supply their own books for booksignings/sales, the ideal scenario would be to pay sales tax directly to the vendor when you purchase your books. In my case, that’s not possible. So…

The North Carolina Department Of Revenue website states that if a writer…on two or more occasions within a 12-month period, either makes taxable sales to users, consumers, or non-registered merchants or makes purchases subject to use tax is not engaged exclusively in the business of making wholesale sales and must begin filing sales and use tax returns.

Does this mean you? 
I knew I would conduct more than 2 booksignings within a 12-month period, so I filed for a Sales & Use Tax identification number. Filing online was relatively painless and didn’t take long. Not long after you file for the id number, you will receive coupons by mail.

How often do I file?
Because I anticipate a tax liability less than $100 per month, I can file quarterly, either online or by coupon/mail. Also, something to keep in mind, for NC, sales should be broken down by county. If I conduct a booksigning in Rowan County, I must charge the rate for that county, not my county of residence. Again, I found that to be fairly straightforward online, it’s just a matter of knowing the rate for the county you’re visiting.

Here are some other items to consider:
Consignment sales: 
Currently, I have books on consignment with an independent bookstore. They collect the sales revenue, remit the tax, and then send me a profit check. I am not liable for tax in this instance, because the bookstore remitted the tax.

Out of state sales: 
OK, this is where it gets a little tricky. Each state has different requirements. For instance, I’m scheduled for a booksigning in TN and another in VA, both with varying laws. According to a TN rep, I’m only required to file a Sales & Use Tax form after I reach $4800 sales per year. Since that’s not the case, they instructed me to file a simple Consumer Return. VA is even better. Since I only plan to do 2 booksignings in VA, I’m not required to file. Yay!


Requirements vary by state, so make sure you check with your state for tax guidelines.

If you’re a writer who supplies your own books for signings, how do you handle Sales & Use Tax?

Live in the Sevierville, TN, area?

/ Dora Hiers

Join us at the King Family Library 

from 1-3 pm on Thursday, 4/19 
for an interactive discussion on 
Inspirational Romance & Publishing.  
Signed copies of Journey’s End & Journey’s Edge will be available.


King Family Library

Sevier County Public Library System
Sevierville, TN 37862
Phone: 865.365.1418

Book Reviews

/ Dora Hiers
Do you find book reviews difficult to write?
When I attempted my first book review, 
I spent hours working on it. 
Since then, I’ve adopted an easy template to use. 
I’ll even share. 😉
First, if you’re blogging, it’s a good idea to 
insert a copy of the book cover 
for your visual viewers. 
Just as an attractive plate of food stirs your taste buds, a well-designed book cover draws a reader in and prompts them to take a deeper look. Generally, you don’t need to ask permission to use the cover. Most authors I know would LOVE the free advertising.


Secondly, I usually 
plug the back cover copy into the top of a Word document 
as a working copy. Although I don’t always use it in my review, doing this keeps the names and general story idea handy, saving time later.

Journey’s Edge back cover copy:
A Routine Audit? Hardly. 
Red flags—including some goon who’s following her—raise McKinley Frasier’s suspicions that numbers don’t add up at the insurance firm. When someone tries to snatch McKinley’s daughter from school, she turns to police officer and ex-fiance, Renner Crossman—the cop who walked out on her a month before their wedding. But Renner’s not the same guy who broke her heart ten years ago. He calls himself a “new man.” She trusts the new Renner with her daughter’s safety…but what about her heart?

As I’m reading the book, I 
use the following template 
to type notes in the Word document.

  • What I liked.
  • What I didn’t like. Was I confused about something?
  • Characters ~ were they 3-dimensional? Did I like them?
  • Setting ~ was it real enough that I felt like I was there? 
  • For romantic suspense novels, was there an appropriate balance?
  • Is there a message for the reader to take away? A faith thread?
  • How would I rate the book?

Answering these questions as you read the book allows your review to flow fairly quickly and painlessly. 

Your readers may also appreciate purchase links. 😉


And lastly, due to 2009 FTC regulations, you’re obligated to indicate whether you received any compensation 
for the review. 


Want to see an awesome example? Check out Susan Tuttle’s Bookshelf Friday. 


Do you have a method for writing book reviews?
What works for you?