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1. What is a "Fixed Location"

A fixed location is not temporary if the same person conducted business at the place continuously for more than six months; or occupied the premises as the person's permanent residence for more than six months; or if the person intends it to be a fixed place of business.

2. If a taxpayer maintains a fixed location and travels either within the same county or travels to another county for sales at fairs/trade shows/flea markets, etc. which vendor's license is required?

Per HB 508, the vendor would only require a County Vendor's license. The different county rates should still be charged and reported separately on the County Vendor's license.

3. If a taxpayer currently files under a Transient Vendor's license then chooses to open a fixed location, how should the taxpayer proceed?

The taxpayer will close the Transient Vendor's license and apply for a County Vendor's license. The different county rates should still be charged and reported separately on the County Vendor's license.

4. What license is required for Internet Sales?

Providing the taxpayer maintains one centralized location from which sales are made, a County Vendor's license should be obtained. The different county rates should still be charged and reported separately on the County Vendor's license.

5. If a vendor has a Service or Delivery Vendor's license, must they cancel current license(s) and get a new license?

No. A vendor that already holds one or both of these license types will continue to report its sales tax under its current licenses. The elimination of these two types of licenses affects only vendors that register after September 1, 2012.