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[PDF File]Chapter 8: Sales Tax Page 1
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If there is a lease penalty for early termination rolled ... Department of Treasury considers the down payment to be the first payment received on a leased vehicle. Since this is use tax and not sales tax, the tax on the down payment is not submitted with ... Money . b) Credit . c) Services rendered . d) Trades . e) Anything of value .
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Understanding Vehicle Financing
2 Understanding Vehicle Financing With prices averaging more than $31,000 for a new vehicle and $17,000 for a used model from a dealership, you might consider financing or leasing your next vehicle. You have two financing options: direct lending or dealership financing.
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[PDF File]General Motors Dealer Standard Accounting Manual and …
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The General Motors Dealer Standard Accounting Manual and Handbook is not an explanation of the basic and fundamental principles or methods of bookkeeping, but is an accounting manual intended for use by an accountant. It is our desire to have the dealer employ a skilled accountant who recognizes the
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[PDF File]Motor Vehicle Purchases/Leases
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• The vehicle was a gift. If a vehicle is gifted to somebody, there is no Sales Tax. • A nonresident with no place of abode (see question 41 ) in this State; ... either shown as a down payment or as a deduction from the sales price. ... is due on the entire lease amount and must be paid at the beginning of the lease. 6
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[PDF File]Lease Programs
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Advantages of Leasing a Toyota • Flexibility to change or upgrade vehicles more often • Option to buy or return your vehicle at lease end1 • No need to sell your vehicle or negotiate trade-in value at lease end
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[PDF File]Lease Accounting CPE slides [Read-Only]
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• Deals with leases from perspective of both lessee and lessor; also discusses subleasing and leveraged leases. Lessor, Lessee, Subleasing? ... Yes No No Yes No No Operating lease No No No Yes N/A N/A Operating lease 3. Leased Property is land and building, and is treated as one because (a) FMV of land is less than 25% of total FMV, or ...
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[PDF File]Don’t Be Taken for a Ride Guide to Auto Leasing
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dollars down, the leasing company will charge you the same amount of money for the car should you choose to purchase it. The only thing you accomplish with a down payment or a trade-in is to lower your monthly payments and reduce the amount you have to pay in taxes. Be on the lookout for special factory-subsidized lease deals. To make a lease ...
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[PDF File]Dealership Internal Control Manual
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W elcome to NIADA’s Dealership Internal Control Manual! Workbook Goals: The Dealership Internal Control Manual is intended to help dealers institute and improve their dealership internal control systems. Each chapter contains both overview of the topic and
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[PDF File]Dealership Chart of Accounts Manual - NIADA
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NIADA Dealership Chart of Accounts Manual 7 [June, 2002] ASSET ACCOUNT CASH AND CONTRACTS 1050 CASH SALES CLEARING ACCOUNT DESCRIPTION This is a second cash clearing account used to track money from the sale of parts and the repair of vehicles. It is considered a parts and service cash clearing account used if the dealership has a second cashier.
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[PDF File]Corporate Resolution to Finance or Lease
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to Creditor such contracts, leases, and other documents as may be required by Creditor in connection with such finance or lease of property. Corporate Resolution to Finance or Lease. RESOLVED, that this corporation. is hereby authorized to finance or lease from ,
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Honda lease deals with no money down