From: Richard Joslin <-> Sent: Tuesday, February 4, 2014 9:33 PM To: Eileen Alexanderson; Richard D'Agostino Cc: jeevacation@gmail.com Subject: Narrows Where Narrows buys from US dealer, Narrows pays sale= tax to US dealer. Where Narrows buys from non-US dealer, Narrows does =ot pay sales tax to dealer. LDB files sales tax return and pay= 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 dea=er, Narrows invoices and collects sales tax from purchaser. LDB file= sales tax return and pays sales tax to NYS. EFTA_R1_01654928 EFTA02519020