Fequently Asked Questions

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=110 BGCOLOR="#FFFFFF" TEXT="#080000" bgproperties="fixed" background="039f0f21egerdp.jpg"> <div> <B><IMG SRC="03a203c0.jpg" border=0 width="32" height="60" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B><FONT SIZE="5" COLOR="#66334C" FACE="Arial" ><B>Welcome to SGroof.com</B></FONT><B>      |     </B><A HREF="index.htm" TARGET="_top" TITLE="Welcome to SGroof.com"><U><B>home</B></U></A></div> <div> <A HREF="id10.htm" TARGET="_top" TITLE="California Resale Customers"><U>California Resale Customers</U></A>   |   <A HREF="id8.htm" TARGET="_top" TITLE="Mexican Merchants"><U>Mexican Merchants</U></A>   |   <A HREF="id19.htm" TARGET="_top" TITLE="Additional Forms"><U>Additional Forms</U></A>   |   <B>Fequently Asked Questions</B>   |   <A HREF="id9.htm" TARGET="_top" TITLE="Contact Sales Tax Administrator"><U>Contact Sales Tax Administrator</U></A></div> <div> </div> </td> </tr><tr> <td valign="top" width=210 BGCOLOR="#FFFFFF" TEXT="#080000" bgproperties="fixed" background="038f2f02egerdp.jpg"> <div> <A HREF="id10.htm" TARGET="_top" TITLE="California Resale Customers"><U>California Resale Customers</U></A></div> <div> <A HREF="id8.htm" TARGET="_top" TITLE="Mexican Merchants"><U>Mexican Merchants</U></A></div> <div> <A HREF="id19.htm" TARGET="_top" TITLE="Additional Forms"><U>Additional Forms</U></A></div> <div> <B>Fequently Asked Questions</B></div> <div> <A HREF="id9.htm" TARGET="_top" TITLE="Contact Sales Tax Administrator"><U>Contact Sales Tax Administrator</U></A></div> </td> <td valign="top" height=370 BGCOLOR="#FFFFFF" TEXT="#080000" bgproperties="fixed" background="03bf0f03.jpg"> <div> <I>Fequently Asked Questions</I></div> <div> Q.  Can a merchant from Mexico purchase items for resale if they do not participate in the Mexican Merchants Program?</div> <bR> <div> A.  Yes, please contact the sales tax administrator for the proper forms.</div> <bR> <div> Q.  Can a sale quailfy as tax-exempt if it is being exported to a foreign country?</div> <bR> <div> A.  Yes, in general, tax does no apply to the sale when</div> <bR> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.png" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">The customer intends to ship the property to a foreign destination,</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.png" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">The propery is irrevocably committed to export at the time of sale, and</div> <div> <IMG BORDER="0" SRC="Symb075c00b700f000000000.png" HEIGHT="16" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">The propery is actually shipped or delivered to that foreign destination prior to its use by the customer.</div> <bR> </td> </tr></table></body>