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To: JayPC who wrote (3232)	10/20/2001 1:18:01 AM
From: Don Lloyd	Respond to of 24758

Jay - The other question to consider is at what level you require business to charge the RST. Should a mom and pop selling $10,000 of jam a year be required to charge RST? The answer is probably related as to whether they pay state taxes now. If they're in the business of selling to the consumer, there's no reason not to charge the tax the same as all of their competitors. If their business level is too small to support the collection of taxes, the question arises whether formally being in business at all is justified. Regards, Don