To: Eileen Alexanderson: D'Agostino Cc: jeevacationftmaitcom[jeevacation©gmail.com] From: Richard Joslin Sent Tue 2/4/2014 9:33:04 PM Subject: Narrows Richard 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. EFTA_R1_00389107 EFTA01934831