I'm going to Hamcom http://hamcom.org. Is anyone else going. Just got my license this year in January and I am looking forward to going to my first ham radio convention. The convention is June 10-11. All the details can be found on the website. They are having an outdoor swap meet as well!
I'll see you there. I know most of the folks in the Tri-County ARC will be there, also. There's usually a handful from the Kilocycle Club that attend. Go early, if you can...
I might go. I'm tempted to sell all my gear but it appears that you have to collect and report sales tax.
I love how you get taxed when YOU buy it, then you have to tax the person you sell it to? Didn't we throw tea overboard because of that?
According to their web site: https://www.hamcom.org/reg-swap-meet.cfm Please read the following rules for this years Indoor Swap Meet: Each vendor will be provided Texas Sales Tax forms in their packet. Taxes are the responsibility of the vendor. Ham-Com does not collect or report taxes for vendors. By completing this purchase, vendor acknowledges their independent responsibilities for taxation purposes. The TOS page http://www.hamcom.org/about-terms-of-service.cfm talks about "commercial exhibitors" and "individual vendors". Individuals and non-commercial entities engaged in the sale of products during Ham-Com who are required to collect and report Texas Sales Tax (8.25%) must do so per state law as administered by the Texas Comptroller... I may be wrong but I take that to mean anybody who buys a swap meet table is an "individual vendor" and has to collect sales tax. This is what killed off the Wichita Falls hamfest about 30 years ago. The state comptroller's office found out about it and showed up to collect sales tax.
Do you pay sales tax when you sell equipment on CraigsList? What about eHam, QRZ.com or eHam? Do you pay sales tax when you make a sale to a buddy, person to person? Ive never seen anyone from the State of Texas walking around a ham fest flea market asking if an individual is collecting sales tax for selling their personal property. When an private party sells a car in Texas, the seller doesn't collect Sales Tax. The State does that based on the Bill of Sale that is presented when the new owner goes to register the car. Worry if you want, but I sure don't worry about sales tax when selling my property. Paul
Sounds like we need an expert... or link to the tax law in Texas to determine who is and who is not required to collect and report sales and taxes. Edit -- Additional info: Here we go... dated 2014, so I do not know if still valid: http://comptroller.texas.gov/taxinfo/taxpubs/tx94_437.pdf