Lasting Impressionist

New York City. Swoon!

I just spent four days in the city that never sleeps doing what all thirty-something ladies do in Manhattan. Shop, sip and sightsee.

If you have never been to the Museum of Modern Art (MoMA), I would highly recommend it, specifically the fourth and fifth floors where you will find all of the most notable artists of the 19^thand 20^th centuries. Perhaps the names Picasso, van Gogh, Kandinsky, Chagall, Matisse, Severini, and Monet ring a bell?

When I arrived on the 5^thfloor, there was one gold-framed piece that was guarded, crowded, and photographed more than any other piece of art, Vincent van Gogh’s Starry Night. But that wasn’t what garnered my attention and sparked my mind. It was back in a corner, in a separate room, where I fell into the vast heaven of Monet.

There was a distinct air about this area of MoMA. You could sense the awe and wonder as people quietly stood or sat on the benches in front of the sprawling canvases, where two of his Water Lilies series filled two entire walls. You could hear the respect, as this was the quietest place in MoMA.

After I swirled out of the lavender and pale pink trance I was in, I wanted to know more. So I read about Mr. Claude Monet. And was stunned. These pieces took twelve years to create…come again?!

Astonished, I still wanted to know more.  So after my trip ended, and I arrived home via turbulence and oh so friendly TSA, I did what any person who wants to learn more about anything does…I Googled it.

For those of you, who are like me, and maybe are not as well versed in notable artists like Monet, here is what you need to know:

• He was 74 when he started his Water Lilies series.

• His eyesight was failing during the twelve-year span that he painted these pieces leading him to be criticized for their blurriness.

• After he passed, the Water Lilies stayed in Giverny for twenty years until they were rediscovered by curators.

Oh Monet, you silly French hen! You epitomized three life lessons that if recognized before you die, can help you live.

Here are three life lessons I learned from Monet:

1. It’s never too late to begin.  At 74 years young, Monet began painting the pieces that now he is most recognized for. I hear people regularly at 34 or 44 or 54 saying “it’s too late”. I scoff at them. If a man of 74 and failing eyesight can begin a new project then why can’t you do anything? Go back to school, change careers, have a baby, or travel more.  It’s only too late to begin if you allow it to be too late or if you are dead. Are you dead?

2. It takes time to create a masterpiece. Twelve years for Monet. What about you? Most quit too soon, because it is hard, or isn’t immediate gratification as society has come to expect. Most won’t continually pursue something that takes months, years, or decades to perfect. Hello diet pills and steroids! The easy road doesn’t create a masterpiece, hard work and time creates masterpieces. What are you working on?

3. It takes time for others to recognize and appreciate your accomplishments. Just because you see the brilliance behind your masterpiece doesn’t mean others will. You may be considered “crazy”, “off”, “nuts”, or “different” like Steve Jobs was. But with hard work, determination, and passion, your masterpiece will shine for others to admire and appreciate, eventually if not immediately. 

I understand now why Monet was considered the founder of French impressionist painting, because his artwork left a lasting impression on my eyes, heart, and working soul.

See my entire gallery of favorite pieces from MoMA by going here: Lasting Impressionist Album

I’m your Double-Tall, Non-Fat, No-Whip Sales Barista. How may I help you help yourself?

Stephanie Melish, one of the few, hand-selected, Gitomer-Certified Speakers is the ONLY Double-Tall, Non-Fat, No-Whip Sales Barista in the world! Stephanie trains, sells, and speaks to companies and associations all over the country. To book Stephanie for your next event, please visit www.GitomerCertified.com or contact the friendly folks at Buy Gitomer via email at hirestephanie@gitomer.com or by calling 704-333-1112.

Sales Tax on Big Chickens?

You're on vacation and you stop in at an interesting looking art gallery.  A giant chicken catches your eye and you buy it for $10,000,000.  You're a collector of over-sized fowl and this one will be the crowning glory of your private art gallery.  It's a good thing you've got that really high limit on your MasterCard.

The dealer prepares the invoice.

Chicken.............$10,000,000

Sales tax (8%)..........800,000

Total...............$10,800,000

Oh, come on!  Whoever heard of paying $800,000 in sales tax?  This can't be taxable!

Actually, it is.  And you've just made the revenue department in this state very happy.

Let's use the golden rule of taxable sales:

1.  There's a sale
2.  It's tangible personal property.  It's obviously tangible.  You saw it and you sat on it. And it wasn't permanently affixed to the floor. So it's tangible personal property.
3.  The sale was made by an art gallery - someone in the business of selling art - a retailer.
4.  You're buying this for your home or office, not to resell, so you're the end user.

Congratulations, you owe sales tax.

Now, you didn't get rich by just throwing around $800,000 here and $800,000 there.   There's got to be a way out, right?

Hmmm.  Not really.  There are some common evasions, but no real and legal way out.

1.  You can ask the gallery to ship it out of state to your home in Gotham City, where all the best Big Chicken collectors hang out.  There's no sales tax when you ship out of the state, right?  The dealer, who just got audited last month, points out that he can't do that.  Since you're in the store, and effectively have control of the Big Chicken as soon as the sale is signed, you have taken delivery in the store.  That means that the state you're in has jurisdiction and will impose tax.  If the seller doesn't do this properly, he'll get nailed by the auditor (again) when she comes back in six months.

2.  Even if you convince the dealer (maybe he's new and hasn't been audited yet) to not charge tax and to ship it to your home in Gotham City, you will now owe use tax on that objet d′art in the great state of Gotham.  And since you're so stinkin' rich, you know they're going to audit you one of these days.  Actually, unfortunately this doesn't happen all that often.  You do owe the use tax.  Whether you pay it or not is more of a reflection of your character.  Bruce Wayne would pay the use tax.  Just sayin'.

A different scenario

Let's say you're driving down a dirt road while on vacation, and see a yard sale with that chicken standing there in all of its glory. In a cloud of dust you slam on the brakes and kind of casually ask the rube what he  wants for that "old chicken."

"Ah'll take $10,000,000 please.  Ah inherited that from mah Daddy and he durn told me whut it were worth."

Dang.  You write him a check since he can't take a credit card, and have him arrange for shipment to Gotham City.

Now, there's been a change in the situation.  It's no longer a sale by a retailer, it's an occasional sale.  Since the farmer isn't a retailer (he was having his annual yard sale) he doesn't collect sales tax.  And since you purchased the item in an occasional sale, you owe no use tax, either in the state where you bought it, or in Gotham.  Remember, the sale wasn't by a retailer, therefore it wasn't a taxable retail sale.

So in this scenario, you've saved the $800,000 in sales and use taxes.  Legally!  But only because you bought it in an occasional sale.  Buy it from a dealer, and you owe the tax.

As is usually the case, not every state does it in the ways I've described.  There are variations in several states on the way they handle in-store purchases that are shipped out of state, as well as use tax on occasional sales.  Do your research!

Which leaves us with the moral of this story:

If you're going to buy big chickens, stick to the dirt roads.

Yep, I know.  Sometimes these articles just write themselves.

This is our last article for 2010.  It has been a good year for us and I hope it has been for you as well.  We currently have January and February on our webinar schedule and will be adding March, hopefully by the first of next week.  Happy New Year!

---

The Sales Tax Guy
http://salestaxguy.blogspot.com

See the disclaimer - this is for education only.  Research these issues thoroughly before making decisions.  Remember: there are details we haven't discussed, and every state is different.  Here's more information

Get these articles in your inbox - subscribe at http://salestaxguy.blogspot.com

Don't forget our upcoming seminars and webinars.
http://www.salestax-usetax.com/
Picture note: the image above is hosted on Flickr. If you'd like to see more, click on the photo. 

---