• <b>Announcing a new Books for Sale platform hosted by Biblio</b>
    <b>List your books simultaneously on Rare Book Hub and Biblio</b>
  • <b>Sotheby’s: The Library of John & Suzanne Bonham. 26 September in London. Viewing 22-25 September</b>
    Sotheby’s London, Sep. 26:</b> Churchill, Winston S. Two Typed Letters Signed, regarding the British North Greenland Expedition (1952-54). £3,000 to £4,000
    Sotheby’s London, Sep. 26:</b> Bernatz, Johann Martin. <i> Scenes in Ethiopia</i>. London: F.G. Moon, 1852. First edition. £6,000 to £8,000
    Sotheby’s London, Sep. 26:</b> Captain Lawrence Edward Grace Oates. Collection comprising (among other things): documents and pamphlets. £1,500 to £1,800
    <b>Sotheby’s: The Library of John & Suzanne Bonham. 26 September in London. Viewing 22-25 September</b>
    Sotheby’s London, Sep. 26:</b> Darwin, Charles, and Philip Parker King, and Robert FitzRoy. <i> Narrative of the Surveying Voyages of His Majesty's Ships Adventure and Beagle Between the Years 1826 and 1836…</i> £15,000 to £20,000
    Sotheby’s London, Sep. 26:</b> Spratt, Thomas A.B., and Edward Forbes. <i>Travels in Lycia, Milyas, and the Cibyratis</i>. London: John Van Voorst, 1847. £800 to £1,200
    Sotheby’s London, Sep. 26:</b> Richardson, John. <i>Arctic Searching Expedition: A Journal of a Boat-Voyage Through Rupert's Land and the Arctic Sea, In Search of Sir John Franklin</i>. £6,000 to £8,000
  • <b>Bonhams, Sep. 26:</b> Cook in Tahiti. [Playbill]. [Germany, c.1840.] $3,000 - $5,000
    <b>Bonhams, Sep. 26:</b> Roberts' Sketches in Egypt and Nubia. London, 1846-9. $20,000 - $30,000
    <b>Bonhams, Sep. 26:</b> Breydenbach. Peregrinatio in terram sanctam. Mainz, 1486. $100,000 - $150,000
    <b>Bonhams, Sep. 26:</b> Dürer. Underweysung der messung [and two more]. Nuremberg, 1525-8. $150,000 - $200,000
    <b>Bonhams, Sep. 26:</b> Whitman. Autograph Manuscript [in] The Complete Writings. One of 32 sets. $8,000 - $12,000
    <b>Bonhams, Sep. 26:</b> Columbus. De Insulis nuper in mari Indico repertis. Basel, 1494. $700,000 - $1,000,000
    <b>Bonhams, Sep. 26:</b> The Dr. Hendon M. Harris Jr. Korean Atlas Collection. [Korea; c.1700 to c.1890.] $35,000 - $50,000
    <b>Bonhams, Sep. 26:</b> Aa, Pieter van der. Naaukeurige versameling der gedenk-waardigste zee en land-reysen. Leyden, 1706-8. $8000 - $12,000
    <b>Bonhams, Sep. 27:</b> Russian Kholod 5D67 HFL Rocket Engine. $25,000 - $40,000
    <b>Bonhams, Sep. 27:</b> Neil Armstrong Apollo Era Training Glove. $8,000 - $12,000
    <b>Bonhams, Sep. 27:</b> Large Lunar Near Side Chart, Signed by 20th Century Surface Explorers. $20,000 - $25,000
    <b>Bonhams, Sep. 27:</b> Annotated Photo Album Detailing Alexander Graham Bell's Experiments with Tetrahedral Kites. $50,000 - $80,000

Rare Book Monthly

Articles - June - 2011 Issue

Amazon in Pitched Battle Over Sales Taxes

Amazonlogo6-11

Perhaps the biggest battle over sales taxes is taking place right now between online bookselling pioneer Amazon.com and numerous states. It does not look to be reaching booksellers who list on Amazon or its subsidiary sites (AbeBooks) yet, though it could affect dealers who also serve as Amazon "affiliates," that is, those with websites that direct customers to the Amazon site in return for a percentage of the sale Amazon makes to those consumers. Perhaps, Amazon's tough stand may lead to a reevaluation of state sales taxes, in which case this battle could affect everyone who sells on the web. One thing is clear - Amazon has no fear of playing hardball at the highest level with anyone. They do not back down.

 

State and local sales taxes are the proverbial can of worms of interstate commerce. If you sell a book at your local store, you collect your state and local sales taxes, whatever they might be, and it's a nuisance but not all that difficult. However, if you are Amazon, or any online bookseller, you sell in every state and locality around the nation. Each of those has its own state and local tax rates, and each a list of items that are and are not taxed. And, each of those states and localities believe it is entitled to collect tax at its own rate on every sale made to one of its residents, even if the seller is located in, say, Seattle, Washington.

 

Not only do the states and localities feel this way, so do local businesses. Barnes and Noble does not like the idea that Amazon can sell into its market and offer customers tax free shopping, while they have to collect a tax that may run close to double digits. If you have a local shop, you probably feel the same way. It's unfair competitively.

 

However, if you are Amazon, or if you sell nationally over the internet, the thought of collecting local sales taxes is daunting. You have to figure out, for every customer, what the tax rate is for his or her state and locality. If all you sell is books, it is easy to figure out whether your product is taxed, but if you sell thousands of items, like Amazon, you also have to figure out which items are taxed in which states, and which are not. Talk about a headache! Then you have to file forms and make regular payments to 45 different taxing authorities (Oregon, Montana, Alaska, New Hampshire, and Delaware do not impose sales taxes), while collecting varying amounts for different localities within each state, since each town may tax at a different rate. An Amazon would be a bit more equipped to handle this as they could afford some advanced software to automate the process, but for a small bookseller this could be a bookkeeping nightmare beyond comprehension.

 

The burden collecting such sales taxes would impose has never bothered the states much. They want the money. They would be happy to impose the burden on out-of-staters. However, years ago, the U.S. Supreme Court said no. They said such a requirement would place an illegal restraint on interstate commerce. Therefore, businesses could only be required to collect sales taxes if they had a "nexus" with the state in question. A "nexus" means some sort of connection, and just what is a sufficient connection to require a business to collect sales taxes on behalf of a state has been litigated over the years. Generally, it is thought to mean some sort of physical presence. The surest way to avoid the tax-collecting burden is simply to have no connection at all with states other than the one in which you are located.

 

States have attempted to get around this problem by imposing what is known as a "use tax" on their residents. A use tax is imposed by a state on its own residents, and it says that if you purchase from an out-of-state merchant who is not required to collect your local sales tax, you must fill out a form and pay an amount equal to the sales tax to the state yourself. All states have these. Do you pay your use tax? Remember, everything you say can and will be used against you. This is why we have a Fifth Amendment - so you won't have to answer questions like this. The amount of use tax collected compared to the amount theoretically owed is generally negligible. Some states have become nasty - attempting to subpoena sales records from out-of-state retailers to find which of their citizens owe use taxes, but so far the impact of aggressive use tax enforcement is also negligible.

Rare Book Monthly

  • <b>Consignments now invited<br>History of Science & Technology<br>December 12th, 2017</b>
    NEWTON, ISAAC. <i>Opticks</i>. London, 1704. Presentation copy to Edmund Halley. Sold for $1,330,000
    Apple Computer Contract & Dissolution of Contract, signed by Jobs, Wozniak, & Wayne. Sold for $1,594,500
    DARWIN, CHARLES. Autograph Manuscript page from the manuscript of <i>On the Origin of Species</i>. Sold for $250,000
  • <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> Broadside proclaiming the end of the Revolutionary War, NH, 1783. $20,000 to $30,000. 
    <b>Swann Auction Galleries Sep 28:</b> Manuscript medical journal kept by physicians aboard Continental Navy vessels, 1777-88. $20,000 to $30,000.
    <b>Swann Auction Galleries Sep 28:</b> Manuscript notes on sermons heard at Boston's First Church & Old South Church, 1684-1703. $8,000 to $12,000.
    <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> Missionary archive of Samuel W. and Gideon H. Pond, MN, 1833-93. $30,000 to $40,000. 
    <b>Swann Auction Galleries Sep 28:</b> Captain's journal of a mutinous whaling journey, South Pacific, 1839-46. $8,000 to $12,000.
    <b>Swann Auction Galleries Sep 28:</b> <i>McClees' Gallery of Photographic Portraits ... of the Thirty-Fifth Congress</i>,Washington, 1859. $10,000 to $15,000.
    <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> Juan de Ugarte, manuscript report on first 16 months of California missions, Mexico, 1699. $12,000 to $18,000
    <b>Swann Auction Galleries Sep 28:</b> Cyanotype albums depicting the construction of the Williamsburg Bridge, New York City, 1897-1903. $4,000 to $6,000.
    <b>Swann Auction Galleries Sep 28:</b> Unrecorded broadside from occupied New York, 1778. $3,000 to $4,000.
    <b>Swann Auction Galleries Sep 28:</b> Printed & Manuscript Americana</b>
    <b>Swann Auction Galleries Sep 28:</b> <i>The Honolulu Merchants' Looking-Glass</i>, first edition, San Francisco, 1862. $6,000 to $9,000.
    <b>Swann Auction Galleries Sep 28:</b> Honorius Philoponus, <i>Nova Typis Transacta Navigatio</i>, first edition, Linz, 1621. $5,000 to $7,500.
    <b>Swann Auction Galleries Sep 28:</b> The Book of Mormon, first edition, Palmyra, NY, 1830. $10,000 to $15,000.
  • <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Cook (Captain James).- Webber (John) and Marie Catherina Prestel. Four views in the South Seas [bound with] <i>Atlas to accompany Captain James Cook's account of his voyages...</i> £4,000 to £6,000
    <b>Forum Auctions, Sep. 27:</b> Knight (Joseph). <i>On the cultivation of the plants belonging to the natural order of Proteeae</i>, 1809. £2,000 to £3,000
    <b>Forum Auctions, Sep. 27:</b> India & China.- Sonnerat (Pierre). <i>Voyage aux Indes Orientales et a la Chine, fait par ordre du roi, depuis 1774 jusqu'en 1781</i>. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Mongolia.- Pallas (Peter Simon). <i>Sammlungen Historischer Nachrichten uber die Mongolischen Volkerschaften.</i> £15,000 to £20,000 
    <b>Forum Auctions, Sep. 27:</b> America.- Warre (Henry). <i>Sketches in North America</i>, 1848. £4,000 to £6,000
    <b>Forum Auctions, Sep. 27:</b> Atlases.- <i>English Pilot (The). The Fourth Book. Describing The West-Indian Navigation, from Hudson's Bay to the River Amazones...</i> £4,000 to £6,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Greece.- Lear (Edward). <i>Views of the Seven Ionian Isles</i>, signed presentation copy from the author to Evelyn Baring, 1863. £3,000 to £4,000
    <b>Forum Auctions, Sep. 27:</b> Lear (Edward).- [Gray (John Edward)]. <i>Gleanings from the Menagerie and Aviary at Knowsley Hall</i>, 1846. £7,000 to £10,000
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Historiae Coelestis</i>, first edition,1712. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Atlas Coelestis</i>, 1781. £10,000 to £15,000
    <b>Forum Auctions, Sep. 27:</b> Conjuring Posters.- The Steens, American Mystifiers: Originators of Silent Transmission. broadside poster, [probably 1890-1900]. £300 to £500
    <b>Forum Auctions, Sep. 27:</b> Tyndale's Bible.- Bible, English. The newe Testament, Richard Jugge, 1552; sold not subject to return. £10,000 to £15,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Cook (Captain James).- Webber (John) and Marie Catherina Prestel. Four views in the South Seas [bound with] <i>Atlas to accompany Captain James Cook's account of his voyages to the Pacific Ocean in the years 1776-1780.</i>
    <b>Forum Auctions, Sep. 27:</b> Knight (Joseph). <i>On the cultivation of the plants belonging to the natural order of Proteeae</i>, 1809. £2,000 to £3,000
    <b>Forum Auctions, Sep. 27:</b> India & China.- Sonnerat (Pierre). <i>Voyage aux Indes Orientales et a la Chine, fait par ordre du roi, depuis 1774 jusqu'en 1781</i>. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Mongolia.- Pallas (Peter Simon). <i>Sammlungen Historischer Nachrichten uber die Mongolischen Volkerschaften.</i> £15,000 to £20,000 
    <b>Forum Auctions, Sep. 27:</b> America.- Warre (Henry). <i>Sketches in North America</i>, 1848. £4,000 to £6,000
    <b>Forum Auctions, Sep. 27:</b> Atlases.- <i>English Pilot (The). The Fourth Book. Describing The West-Indian Navigation, from Hudson's Bay to the River Amazones...</i> £4,000 to £6,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Greece.- Lear (Edward). <i>Views of the Seven Ionian Isles</i>, signed presentation copy from the author to Evelyn Baring, 1863. £3,000 to £4,000
    <b>Forum Auctions, Sep. 27:</b> Lear (Edward).- [Gray (John Edward)]. <i>Gleanings from the Menagerie and Aviary at Knowsley Hall</i>, 1846. £7,000 to £10,000
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Historiae Coelestis</i>, first edition,1712. £20,000 to £30,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. September 27, 2017</b>
    <b>Forum Auctions, Sep. 27:</b> Flamsteed (John). <i>Atlas Coelestis</i>, 1781. £10,000 to £15,000
    <b>Forum Auctions, Sep. 27:</b> Conjuring Posters.- The Steens, American Mystifiers: Originators of Silent Transmission. broadside poster, [probably 1890-1900]. £300 to £500
    <b>Forum Auctions, Sep. 27:</b> Tyndale's Bible.- Bible, English. The newe Testament, Richard Jugge, 1552; sold not subject to return. £10,000 to £15,000
  • <b>19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy.</b>
    <b>19th Century Shop:</b> Exodus 10:10 to 16:15. Complete Biblical scroll sheet in Hebrew, a Torah scroll panel. Middle East, ca. 10th or 11th century.
    <b>19th Century Shop:</b> Copernicus Refuted. (Astronomy.). Scientific manuscript of a course of studies at Collège de la Trinité, Lyon. 1660s.
    <b>19th Century Shop:</b> Israel’s War of Independence and the Early Days of the IDF. 58 photographs presented to Israel Ber, IDF officer and later convicted spy.
    <b>19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy.</b>
    <b>19th Century Shop:</b> Early Unpublished Darwin letter on the races of man. Autograph Letter Signed [to Henry Denny]. Down, Kent, June 1, [1844].
    <b>19th Century Shop:</b> Classic Image of American Slavery. Kimball, M. H. <i>Emancipated Slaves</i>. New York: George Hanks, 1863.
    <b>19th Century Shop:</b> (Underground Railroad.) Scaggs, Isaac. Important Runaway Slave Poster: $500 Reward Ran away, or decoyed from the subscriber…

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