Sales Tax Overviewsalestaxeducators.com/oh overview.pdfAuditors come knocking on the door at regular intervals to review the tax books and to make sure the business is in compliance

Sales Tax Training for:

Production

Purchasing

Accounts Payable

Accounting

Tax

Sales Tax Educators www.salestaxeducators.com

RTS Tax, L.L.C. 1731 S. 11th Street

St. Louis, Mo 63104

314.484.2774

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Sales Tax Overview

Examples from each Sales Tax Training Book

Free Sales Tax Overview Book

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The Sales Tax Educators provide sales tax training to companies through a variety of services. We guarantee and deliver our sales tax training according to the highest possible standard. The role of our instructor is to educate and train you on how to review your sales tax process.

Training Employees Increase Knowledge and Profits

1. The trainer comes to your plant; no travel required.

2. Trainer researches the state’s manufacturing exemptions, before the plant visit; no

researching needed.

3. Teacher and employees tour the manufacturing operations to help identify tax issues.

4. Go over the fundamentals of sales tax in an industrial setting, which is the starting point of

your sales tax training.

5. Examine and evaluate your sales and use tax process.

6. Review internal controls for the checks and balances of paying the correct sales taxes.

7. Analyze the production operations, which include the process flow, ingredients, machinery,

equipment, and the supplies.

8. Review vendors’ invoices for compliance with state sales tax laws.

9. The trainer teaches you how to perform an internal sales tax review.

10. The instructor gives employees a custom sales tax seminar.

The Sales Tax Overview book © is a copyrighted work of RTS Tax L.L.C. 2004, all rights reserved. If you want to reproduce or transmit in any form or by any means, electronic or mechanical, which includes photocopying, or recording, you must obtain permission from RTS Tax, L.L.C. Obtain authorization to duplicate these documents, please contact RTS Tax.

Are you paying the correct sales or use tax on each transaction?

Sales Tax Overview Examples of Our Training Books

Table of Contents

RTS The Sales Tax Educators

Page No. Basics of Sales Tax Book:

Benefits of Training 1

Sales and Use Tax Process Flow 2

Constitutional Nexus 3

Flow of a Manufacturing Process 4

Production Exemptions Book:

Scope of Manufacturing Purchases 5

Chemicals and Catalysts 6

Packaging and Wrapping Equipment 7

Clean Rooms 8

Sales Tax Review Book:

Reasons for a Sales Tax Review 9

Record Retention 10

Exemption Certificates 11

Tax Research 12

Sales Tax Audit Book:

Reasons for a State Audit 13

Process Flow of a State Sales Tax Audit 14

Statute of Limitations 15

Effect of an Error 16

Sales Tax Programs Book:

Exemption Certificate Program 17

Worksheets

Benefits of Training

RTS Page 1 The Sales Tax Educators The requirements contained herein are in nature general and may not take into account specific facts or circumstances which could change the nature of the transaction.

Sales tax training for manufacturers is a necessary task to make sure you are paying the right sales and use taxes. The sales tax process involves several employees with different responsibilities from ordering materials all the way through payment of the tax. Training sometimes neglected because of beliefs like tax collections are correct, employee logistics, time constraints, sales tax experience, and the complexities of sales tax issues.

Auditors come knocking on the door at regular intervals to review the tax books and to make sure the business is in compliance with the state’ sales tax laws or maybe to get additional state revenues. Educating employees on manufacturing sales tax issues provide the best chance of paying the correct sales tax on every transaction.

Let’s take a look at the benefits of training manufacturing employees. The primary goal of training involves the rightful collection of sales and use taxes. Employees will be better informed on sales tax issues after the training, which allows them to make better decisions on the taxability of items.

Financial Benefits:

Pay the correct state sales and local taxes

Pay the proper use taxes on out-of-state purchases

Reduces tax audit assessments, penalties, and interest

Identify sales tax overpayments to file tax refund claims

Identify tax underpayments before the auditor does

Discover exemptions you are not claiming

Training Benefits:

Informs management of potential sales tax exposures

Increase sales tax knowledge for manufacturers

Communication between departments improves

Develops understanding of the sales tax processes

Identify the state’s manufacturing exemptions

Enhances familiarity of the production processes

File sales and use tax returns correctly

Preparation for sales tax audits

Decide on what type of assistance complements your current sales tax training of employees. You can hire a tax specialist to organize, motivate, educate, and train the staff, or it might make sense to teach employees in-house. The point is that sales tax training empowers employees to pay the correct sales and use taxes on transactions.

Internal Control Periodically implement procedures to perform internal reviews to determine whether you prepared the state sales tax returns correctly.

Sales and Use Tax Process Flow


Delivery of Materials to Plant Production Operations

Raw Materials Repair Parts Machinery Equipment Supplies Warehousing Office Sales

Process flow left to right, then down

Material Requisitions Purchase of Materials from Vendors

Sales at Retail or Resale

Shipment of Products Invoice Reviews Bill Payments

Final Reviews State Record Requirements Audits by the State

Constitutional Nexus


State governments pass use tax laws for usage or consumption of tangible personal property and selected services. For the state to require you to collect use taxes, the state must assert Nexus; a definite link or minimum connection or a contact with destination state, between the company’s interstate activities and the taxing (destination) state. The logical questions to ask about the Nexus events are:

What nexus activities create a definite link for the state to impose tax collection responsibilities?

What nexus activities create a minimum connection for the state to impose tax collection responsibilities?

Should the business register with the destination state?

U.S. Supreme Court ruled that a state cannot impose a use tax unless there is a substantial physical link (Commerce Clause) between the target state and the business. Agency Nexus occurs when the company conducts business through independent contractors.

Internal Control

Identify and understand the Nexus activities as it relates to the out-of-state business dealings.

The Definite Link

Sales Storage

Place of Business in State Independent Agent solicits

Delivery Sales

Employees in State

Flow of a Manufacturing Process


Internal Control

A plant schematic of the manufacturing operations is a useful training tool. The plant schematic provides employees with the familiarity of the production processes, the locations of machinery and equipment, the process flow of the manufacturing processes, the starting and the ending points of the production operations.

Receive and Store Raw Materials Material Handling

Beginning Point of Production Production Operations

Ending Point of Production

Order Materials

Package the Product Finished Goods Handling Transport the Product


Scope of Manufacturing Purchases


Machinery & Equipment Chemicals, Chemical Compounds, Gases, Liquids & Lubricants

Raw Materials & Component Parts Consumable Materials & Supplies

Chemicals & Catalysts Utilities Construction

Industrial Waste Product Development

Printing and Imprinting Pollution

Packaging & Wrapping Tools Quality Control Clean Rooms

Transportation Material Handling Warehousing

Services Regulations Public Health

Power, Supply, Production Support & Control

Safety & Work Clothing Repair Parts & Replacement Parts

Contamination, Fire, Explosions & Environmental

Internal Control Identify the scope of tangible personal property used in the manufacturing operations.

Chemicals and Catalysts


Chemicals and catalysts directly used during the production processes to produce or induce chemical or physical changes, to remove impurities, or to make the product more marketable, are exempt from sales and use taxes. These substances do not noticeably become component parts of the products, but usually come in contact with the products during the manufacturing operations.

Ohio – Exempt from Tax ORC § 5739.011 (B) (3)

Rules § 5703-9-21 (C) (3)

Internal Control

Identify the purposes and uses of the manufacturing expenditures increase the chances of paying the correct sales or use taxes on transactions.

Packaging and Wrapping Equipment


Purchases of machinery, parts, and equipment directly used in the manufacturing processes to label, fasten, box, cover, or to hold the products together, are exempt from sales and use taxes (see

Machinery and Equipment for requirements). Machinery, Equipment, and Parts Issues:

Determine, whether the item purchased, are considered machinery, equipment or parts

Determine where the machinery, equipment, or parts are located and used in the production operations

Determine, whether the machinery, equipment, or parts, are directly and exclusively employed in the production operations

Ohio – Exempt from Tax ORC § 5739.02 (B) (15)

Internal Control

States that include repair or replacement machinery, equipment, and parts within their manufacturing exemptions, the same state’s machinery and equipment exemption requirements apply to the repair and replacement items.

Clean Rooms


Clean rooms create an environment, where humidity, temperature, particulate matter, and contamination precisely controlled within specified parameters.

Some states consider clean rooms to be part of the manufacturing processes. You must prove that the chamber is necessary and essential to the production processes to claim this exemption.

Exemption Requirements:

Directly used in the production operations Necessary and important to the manufacturing processes Operates in conjunction with another exempt machinery and equipment to make integrated

manufacturing processes Prepare and deliver to vendors properly executed exemption certificates Finished products are intended for resale

Ohio– Exempt from Tax

ORC § 5739.011 (B) (1) ORC § 5739.011 (C 5)

Internal Control

Some states allow clothing exemptions for product quality. You must demonstrate the clothing is required to maintain the product quality or damage to the product occurs without its use.

Reasons for a Sales Tax Review


A review verifies that you are paying the correct amount of sales taxes on transactions: Prevents overpayment of sales taxes

Prevents underpayment of sales taxes

Verifies proper use tax reporting

Discovers wrong local tax rates charged

Prevents sales tax assessments, penalties, and interest

Prevents missing manufacturing exemptions

Opportunity to train employees and increase communication between departments: Requires employees to work together examining the sales tax processes

Employee understands the sales tax process better, which helps eliminate transactional errors

Management of the sales tax process improves

State requires compliance with their sales and use tax laws: Learn to research sales tax laws and rules

Reviews keep staff current with new or changing sales tax laws

Reviews help to negotiate with the state’s auditor

Helps to implement internal controls: Implement internal controls upon the discovery of tax issues

Verifies internal controls are working properly

Provide confidence in the sales tax operations

Helps to identify sales and use tax overpayments: Lose tax overpayments after the statute of limitations expires

Credit overpayments against transactional audit errors

Don’t be surprised when the overpayments are substantial

Stop the bleeding, then the tax expense decreases

Helps to identify use tax liabilities: Discover Vendors that are not charging sales taxes on their invoices:

o Vendors are not registered to collect sales tax in the state o Vendors are registered in the state but fail to charge sales taxes

Identify inventory withdrawals for personal uses

Reduces the tax assessments, penalties, and interest

Helps to identify exposure areas for an upcoming sales tax audit: Able to prepare tax positions before the audit starts

Discuss with management any commercial sales tax exposure areas

Prepares the staff for sales tax audits: Gives staff the upper hand with the state auditors

Allows to minimize sales tax exposure areas by preparation

Identifies refund claims to offset transactional audit errors

Make sure sales tax audit issues from prior audits are corrected

Controls the review process and the state auditor

Make better decisions concerning sales tax audit issues

Internal Control

Implement procedures to identify use tax liabilities to avoid costly state audit assessments, penalties, and interest.

Record Retention


It is crucial to implement policies for record retention as part of the sales tax compliance strategy. The burden of proof of nontaxable transactions is your responsibility; therefore, a record retention policy is necessary to prove and document the sales tax positions.

Create a record retention policy for the tax files and supporting documentation.

Create a record retention policy for office personal computers.

Create a record retention policy for company mainframe computers.

State records retention dates should parallel IRS record retention dates.

Discard records only after the review of the following documents:

Current IRS record retention agreements

Signed state’s statute of limitations waivers extending audit periods

Ongoing lawsuits or other legal matters

Nexus exposure areas for sales tax returns not filed Review the state’s statute of limitations

Record Retention Review Program:

1) Implement procedures to prevent source documents from being destroyed. Listed below are examples of internal controls:

Written record retention policies Written authorization for the destruction of sales tax records Record logs of the state and federal waivers of open audits Notification to the tax department before destruction of records Notification to the legal department before destruction of records Employees are aware of the sales tax record retention policies

2) Verify or implement procedures for discarding sales tax records and the supporting documentation.

Internal Control

Implement internal controls to review the destruction of sales tax records on a regular basis.

Exemption Certificates


A sale of tangible personal property (property) is subject to sales and use taxes unless there is a particular state’s manufacturing tax exemption. Sellers of property are required by state’s statute to collect sales taxes unless the buyers provide valid exemption certificates. If the vendor accepts the certificate in good faith, then the vendor is not responsible for the collection and remittance of sales and use taxes.

Research the state’s tax statutes for the following questions:

Is there a time limit for securing the sales tax exemption certificates?

Is there a requirement to secure the exemption certificate at the time of sale?

Is there a time limit on a blanket exemption certificate?

Is there a requirement to renew the exemption certificate periodically?

What are state’s requirements for a valid exemption certificate?

What exemption certificate form is required by the state?

Implement internal control procedures for:

Obtaining valid exemption certificates Checking the validity of completed exemption certificates Reviewing exemption certificates regularly Tracking down missing or incomplete exemption certificates Renewing the sales tax exemption certificates Retaining the exemption certificates for the statute of limitations periods

Auditors consider exemption certificates invalid when:

Missing sales tax exemption certificates

Missing information on the exemption certificates

Purchases are subject to sales and use taxes

Expired or invalid sales tax exemption certificates

Compliance procedures for exemption certificates reviews:

Acquire sales tax record for customers’ sales, where sales tax was not collected (computer or sales journal)

The record should include sales from the beginning through the ending review dates Compare the information on the exemption certificate to the state’s requirements to ensure

a valid exemption certificate Note any missing certificates or missing information (see Exemption Certificate Matrix worksheet)

Obtain the missing exemption certificates or missing information from customers to secure valid exemption certificates

If you are unable to get a valid certificate; note the customer’s name, the sales amount, and place the exposure information in a confidential folder for later review

Internal Control

Implement procedures to review, update, and replace missing exemption certificates on a regular basis.

Tax Research


General Steps to research state’s sales tax exemption or issues:

Acquire the particular facts or circumstances of the transactions or tax issues:

o Discuss and gather the facts and circumstances with the appropriate personnel o Description of the items purchased or the tax issues o Purpose of the item purchased o Location of items used o Research state’s definitions of key sales tax words o Research sales tax statutes and regulations o Research sales tax private letter rulings o Research federal and state court cases

Don’t be afraid to discuss issues with your state’s tax compliance section; however, remember the state might give a bias answer

Discuss and bounce ideas off the staff or management

Debate issues with someone outside the organization, maybe a competitor in the same industry

Join tax organizations, and then tap into the wealth of the group’s tax expertise

Research the state’s tax laws on the sales tax issues or exemptions

Research the sales tax rules on issues or exemptions

Research court cases affecting the sales tax issues or exemptions

Research the Internet for tax articles about the tax issues or exemptions

Consult with a sales tax expert regarding the tax issue or exemption (The Sales Tax Educators)

Apply the state’s sales tax statutory requirements to the facts or circumstances

Administration

Use of the Internet to create sales cause additional reporting problems, such as taxation with local and state jurisdictions, administrative burdens of tracking sales, audits, and filing tax returns. Implement procedures to track Internet sales and other Nexus activities, which increase the chance of paying the correct use taxes.

Reasons for a State Audit


Common Reasons for Sales Tax Audits:

The state believes the larger the business’s operations are; then the potential assessments are bigger

The state verifies the compliance with their sales tax rules and regulations, because of changes or new sales tax laws

States select specific types of businesses with a high potential of revenues, because of the industry’s business practices

Filing amended returns require cursory reviews by the office audit staff

Filing a substantial refund claim could merit sales and use tax audits

Common Reasons for a Successful Audit Outcome:

Sales tax training for the Sales Tax Team

Before the start of audits, prepare for the record examination

Review the sales tax processes on a regular basis

Identify potential pre-audit exposure issues

Review exemption certificates on a periodic basis

Correct and implement prior audit assessment tax issues

Examine the business environment on a regular basis

Control of the audit process and the auditor

Administration

When dealing with state tax auditors, a valid argument is organized, clear and convincing.

Process Flow of a State Sales Tax Audit

RTS Page 14

The Sales Tax Educators The requirements contained herein are in nature general and may not take into account specific facts or circumstances which could change the nature of the transaction.

Internal Control

Call from Auditor

Auditor Sample and Voucher Review

Auditor Requests Documents Initial Contact Fieldwork Begins

List of Questions from Auditor Taxpayer

Review of Questions

Taxpayer and Auditor Response to Questions

Taxpayer’s Review Transactional Errors from Auditor Assessment Notice

Payment of Tax

Protest Audit Results

Or Then


Protest Hearing

Statute of Limitations


Auditor could ask you to sign a waiver to extend the time limit, which allows them to audit the expired period at a later date, when:

Auditor delays start of the audit

Periods under audit are about to expire

Auditor takes a break in the audit fieldwork

Taxpayer delays audit

Taxpayer files a refund claim

Unresolved tax issues

The state’s statute of limitations rule sets a time limit that requires the state or taxpayer to take an action, such as issuing a tax assessment or filing a refund claim. The majority of state’s time limits for a tax action is usually three years. Deadlines for the statute of limitations are suspended indefinitely for:

Non-filers

Fraudulent filers

Substantial understatement of tax Research the time limits for the state’s statute of limitations. Try to get an estimate of time to complete the audit fieldwork because it allows you to deal better with time constraints.

Administration

Maintain secret record files for sensitive information; such as sales tax position correspondences, and sales tax exposure areas, which keep the confidential information safe from probing auditor’s eyes.

Issues to consider before signing the waiver request:

Timing of the waiver request

The waiver request should include wording for refund claims also

Some states will refuse to grant a waiver for refunds; therefore, you must perform an internal review for overpayments of sales taxes

The waiver request signed by a corporate officer prior to the expiration date of the statute

Failure to sign the waiver could result in a jeopardy assessment by the auditor

Effect of an Error


Frequent transactional audit tax errors cause auditors to have little or no confidence in your manufacturing sales tax processes. An auditor’s no-confidence vote might trigger additional examination time to spend reviewing the records and may also increase the sales tax assessment. Due to a large number of files to review (usually about five thousand) or incomplete tax records, auditors use sampling techniques to verify compliance with state and local tax laws. A small tax error could cost thousands of dollars in tax assessments, because of the multiplier effect of sampling. Don’t forget the state calculates penalties and interest on the multiplied amount. Typical Sales and Use Tax Assessment Errors:

Incorrect state and local tax rates

Missing or incomplete exemption certificates

State’s manufacturing exemption requirements are not satisfied

Losing sales or use tax records

Lack of documentation for state’s sales tax exemptions

Administration

Educate employees on the effect of errors for noncompliance of state and local tax laws.

Exemption Certificate Program

RTS Page 17 The Sales Tax Educators The requirements contained herein are in nature general and may not take into account specific facts or circumstances, which could change the nature of the transaction.

The purpose of this program is to identify procedures, internal controls, exposure audit areas, and the state’s requirements for a valid exemption certificate. The seller is responsible for collecting and paying sales and use taxes on the sale of tangible personal property, unless the seller receives in good faith an exemption certificate from the buyer, stating that the purchased property is not taxable under the state law.

1) Obtain the state’s tax exemption certificate form and instructions.

2) Research the state’s statute requirements for a valid exemption certificate. What type of information does the state require for a completed certificate? Requirements might include:

a) Name and address of the buyer b) Description of the item bought c) Reason for the exemption d) Single or reoccurring purchase e) Sales tax registration number f) Date of sale g) Signature of the buyer

3) Research and answer the following questions concerning the state’s requirements for a valid exemption certificate.

a) Can you use another state’s exemption certificate form? b) Are there time limits for securing the exemption certificate? c) Is there a requirement that you must renew an exemption certificate periodically? d) If you operate in a multi-state environment, does the state allow the use of the

Multistate Tax Commission’s uniform exemption certificate?

4) Explain the procedures for obtaining a sales tax exemption certificate from a new customer. When you receive the completed exemption certificate, describe the procedures to verify the certificate is valid.

5) Do you use a compliance checklist to verify the state’s requirements are satisfied?

6) What are the procedures for the “good faith” requirement?

7) Do you review the sales tax exemption certificates periodically?

8) What are the procedures for missing or incomplete exemption certificates?

9) Do you charge tax on a customer invoice, when you do not receive an exemption certificate from the customer?

Exemption Certificate Program

RTS Page 18 The Sales Tax Educators The requirements contained herein are in nature general and may not take into account specific facts or circumstances, which could change the nature of the transaction.

10) What are the procedures when a client fails to pay the sales taxes?

11) Do you have drop shipments? If not registered in the drop shipment state, and you don’t have a sales tax registration number; the resale certificate might be

invalid causing exposure tax areas.

12) What is the record retention policy for sales tax exemption certificates?

13) Do you wait until a state audit to update, renew or replace missing exemption certificates?

14) Obtain a computer listing of customers’ sales. The listing should be for sales in which you didn’t collect sales taxes. If the computer listing is impossible to obtain, use some other alternatives, such as a sales journal to identify customers’

sales. Make sure that the sales listing includes open periods under the state’s the statute of limitation time periods, usually three or four years.

15) Use a compliance requirement checklist; verify that the state’s requirements are being satisfied. Compare the state’s requirements with the information on the

exemption certificates:

a) Date and signature

b) Correct sales tax registration number (i.e., number of digits)

c) Description of the items

d) Reason for the exemptions

e) Single or reoccurring purchases

f) Good faith requirements

16) Use the Exemption Certificate Matrix worksheet and note any missing exemption certificates, requirement issues or missing information to ensure a valid exemption certificates.

17) Using the completed Exemption Certificate Matrix worksheet, collect the necessary information from the customers to ensure valid exemption certificates for each error listed on the spreadsheet.

18) If you are unable to obtain the necessary information for a valid exemption Certificate, then note the customer’s name and the number of sales. The certificate exposure information should be kept in a confidential state folder, and reviewed at a later date during the audit.

Sales Tax Overview Review Questions

RTS The Sales Tax Educators

1. Name at least four benefits you receive from sales and use tax training.

2. Describe the sales tax process flow of manufacturers.

3. Name the definite links for sales tax Nexus connections with the state.

4. Describe the manufacturing process flow.

5. What is the importance of identifying the scope of manufacturing purchases?

6. Describe the record retention policy for the business.

7. Describe the procedures for obtaining a valid exemption certificate.

8. What is the effect of an error discovered in a tax audit sample?

9. What is the state’s statute of limitations concerning sales tax payments or refunds?

Training at the manufacturing plant

Learn the state’s manufacturing exemptions

Planning points and internal controls

Employee training for the Sales Tax Team:

Production Accounting Purchasing Sales Accounts Payable Tax

The Sales Tax Educators educate and train the staff on:

Basics of sales taxes in a manufacturing setting Manufacturing sales tax exemptions Internal controls and compliance procedures Sales tax planning points

Training is at the production plant:

Tour of manufacturing facility (one hour) Discussion with production manager and engineer (one hour) Review samples of your invoices (four or five hours) The Sales Tax Educators’ custom training seminar (two hours) Questions and answers

Employee’s training manuals include:

Basics of Sales Tax Production Exemptions Internal Review Sales Tax Audit Sales Tax Programs

Website:

www.salestaxeducators.com Email:

[email protected]

Manufacturing Environment

What kind of sales tax training do you use?

After training is complete, check out the benefits:

Sales and use tax savings

Pay the correct amount of sales taxes

Increases communication between departments

Knowledge on sales tax issues increase

Training tool for the current and future staff

Controls sales and use tax audits

Reduces sales tax audit assessments

Avoid costly sales tax consultants’ fees

Be confident you are paying what you rightfully

owe, purchase our Sales Tax System and start

training at the plant now.

www.salestaxeducators.com

Free Sales Tax Overview manual

Information on sales tax training

Compliance training manuals for sale

Free sales tax information

Sales Tax Team (depending on company size):

Purchasing

Manufacturing Personnel (production, engineering,

warehousing, research & development, inventory, shipping)

Accounting and Tax

Accounts Payable

Sales

Training Manual Set (including worksheets):

Each manual is easy to read in one hour

Basics of Sales Tax

Production Exemptions for your state

Sales Tax Reviews

Sales Tax Audits

Sales Tax Programs (17 “How to”)

Sales Tax System Blueprint:

Say good-bye to sales tax consultants

Pay the correct amount of sales taxes

Complete sales tax compliance reviews

Learn the basics of sales tax for manufacturers

Identifies state’s production exemptions

Identifies sales tax planning points

Identifies sales tax issues

Learn important internal controls

Learn how to take plant tours

Dissect the production processes

Internal review of sales tax records (3 or 4 years)

Use tax reviews

Exemption certificate reviews

Sales tax nexus reviews

Sales tax refunds from state or vendors

Control state sales and use tax audits

Sales Tax Training is our Business

Sales Tax System

Training at the manufacturing plant

Company-wide training exercises

Learn the state’s sales tax exemptions

Implement sales tax strategies

Review of the tax compliance processes

“How to” detailed instructions

Designed for self-starters

RTS Tax, L.L.C.

1731 S 11th Street

St. Louis, MO 63104

314.484.2774

Website - www.salestaxeducators.com

Email – [email protected]

Benefits of Training

Sales Tax Training Exercise

Sales Tax System

The Sales Tax Educators

Robert T. Smith

1731 S 11th Street

St. Louis, MO 63104 www.salestaxeducators.com

314.484.2774