Sales and Use Tax

April 24, 2012 / 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?

My review of MONDAY’S CHILD by Clare Revell

April 20, 2012 / Dora Hiers / 2 Comments

The Blurb

Monday’s Child must Hide for Protection…
This was not the assignment Luke Nemec expected when he came to the UK—babysitting a beautiful widow. It wouldn’t be so bad if Sara wasn’t such a hostile witness. Despite her complaints and continued jibes, Luke finds himself falling for her.

When, Sara Barnes is thrown into the witness protection programme, she becomes the “wife” of Lt. Luke Nemec, an American cop on temporary assignment with the British police. Despite Luke’s American bravado, she finds he’s kind and considerate in ways her late husband never was.

But things aren’t always what they seem, and Luke soon realizes he’s fighting a battle of two fronts to keep Sara safe. Loyalties are called into question, and he’s no longer certain who he can trust. Luke is way out of his depth. As the threats against Sara escalate, it’s a race against time to find her husband’s killer before Sara is silenced forever.

My Review
Clare Revell does it again!

Monday’s Child begins with a bang, literally. After Sara Barnes witnesses the death of her husband on their honeymoon, she’s swallowed into the witness protection program. Newly widowed and recovering from her wounds, Sara Barnes doesn’t like being caged and lashes out at her protectors. Lt. Luke Nemec, Sara’s protector, doesn’t take her barbs personally. Instead, he provides ways for her not to feel so cooped up and showers Sara with kindness and attentiveness, so the romance progresses naturally. Ms. Revell introduced some friends with a Scottish brogue, which I was initially nervous about, but after a bit, I hardly noticed.

From the beautiful cover, you can tell that the story is set on a coast. Ms. Revell crafted scenes in such a way that I could almost feel the salty ocean breeze against my face. Packed with action and laced with faith, this romance builds excitement for the next book in the series of seven romantic suspense novels based on a rewrite of the popular nursery rhyme, Monday’s Child.

Monday’s Child releases on April 27 with WhiteRose Publishing. I’ve also enjoyed several other books by Ms. Revell, such as Saving Christmas, Cassie’s Wedding Dress, Kisses from Heaven, and After the Fire. Congratulations, Clare Revell.