EFTA00871311

From: Richard Joslin To: Eileen Alexanderson , Richard CC: "jeevacation®gmail.com" <jeevacation®gmail.com> Subject: Narrows Date: Tue, 04 Feb 2014 21:33:04 +0000 Where Narrows buys from US dealer, Narrows pays sales tax to US dealer. Where Narrows buys from non-US dealer, Narrows does not pay sales tax to dealer. LDB files sales tax return and pays sales tax. Where Narrows re-sells art purchased from US dealer, Narrows invoices and collects sales tax from purchaser. Nothing owed to NYS. Where Narrows re-sells art purchased from non-US dealer, Narrows invoices and collects sales tax from purchaser. LDB files sales tax return and pays sales tax to NYS. EFTA00871311