The Taxman Cometh

A small disclaimer to start off with and it is that there is a woodwork connection here, but it is not the primary thrust of the thread so with that out of the way, I will continue. We have all been made aware recently of the Aussie governments efforts to extract their share of goods entering the country with the imposition of GST.

I was a little confused recently when I purchased a saw on US Ebay and at checkout noticed there was an additional component of approximately 10% tax added to both the goods and the shipping. Initially I had thought the GST had struck, but quickly realised that I was shipping to a US address. So that was not the case. I paid anyway and contacted the seller from whom I have bought on several occasions and in fact my previous handsaw purchase was also from him as recently as 4 December (There was no additional tax on that purchase).

These are the order details on Ebay

Attachment 448123

This was the good, an unbranded Warranted Superior handsaw with a handle reminiscent of Disston's iconic No.12 saw.

Attachment 448124

and this was the reply from the seller:

"I really do not know. We did not receive the $3.28. We received $14.50 plus $18.00 shipping for $32.50 minus paypal fees. Sorry I don't have an answer."

As I said, I have dealt with this seller several times over a number of years and I regard him as ethical. Consequently I have no reason to distrust his comments.

So then I contacted Ebay. It is a bit of a hassle to find out exactly how to do this as it is a bit like sauntering through the Hampton Court Maize, but I finally got there and they telephoned me back in less than a minute from my request.I was impressed. I was also amused by the situation I found myself in as an expatriate pome bastard talking from Australia to a bloke in the Philippines about a purchase I made in the US. How cosmopolitan is that?

Anyhow it was all good and the Ebay representative was helpful. After I explained the situation he went off to check. It transpires that this new regulation came in at the beginning of January. He knew no more about it than that. I don't know who collects the tax (apart from Ebay), I don't know what it is for and I don't know if it applies to all states. The Ebay man did think that some goods were exempt (foodstuffs etc), but apologised that he did not know any more.

For the unwary it is a demonstration of how an overseas purchase can blow out. I thought I had made one of my cheaper purchases at $14.50. Add in US shipping, tax and another $10 shipping (it's share of a bulk delivery back to Oz) and the cost is nearly $46. Convert that to A$ and my US$14 saw is now a whopping A$63.87, Ummmm.

Is anybody else familiar with this US tax?

Regards
Paul

I'd guess you bought something while you are in Australia. The tax man would say that is goods and services provided to an Australian in Australia irrespective of using an intermediate shipping address. You also apparently paid for it from Australia, making it even more likely to be subject to GST. I also guess ebay adds its own % (3c) to the 10% gst calculated to pay for its collection costs?

About 12 months ago there was discussion in the USA about how all the various State taxes were going to be actually imposed from a certain point going forward. The law has always apparently been there but not exercised apparently. It's all to do with shipping from State A to State B and taxes never used to be collected even though they were supposed to be. It would seem to have been a loophole for many years and decades.

Perhaps the time has come?

There are some States that don't have sales tax, Oregon being one. Others have up to 10%. It must be a bureaucratic nightmare!

Lee Valley explained to me how it used to be a few years ago:
If purchased in a State where they have a shop or presence (meaning an office) then sales tax will be applied at the rate of the receiving state (I think it's the receiving state). If there is no presence in the state they are being shipped to then there was no tax applied. So when I purchased from them it was booked out of their NY shop as I recall, but I was shipping to CA so no tax.

However, if I was to use ShopAndShip (no consolidating, remember) which is NY based, then there would be NY State Tax applied, which is getting up towards 10%.

Clear as the Menindee Lakes?

Further to what FenceF advised

around April or May last year the US Supreme Court changed the rules regarding the collection of US sales taxes -- which vary by state and county and city.
The additional tax Bushmiller is seeing will be a result of that rule change. Prior to the rule change the person receiving the goods as a result of an interstate transaction was responsible for calculating and forwarding the sales tax owed on the item.
After the rule change it's the person selling the goods who is responsible for collecting and forwarding the sales tax to the tax authorities in the customer's state. For Aussies, using a drop shipper will count as being a customer resident in the drop shipper's state.
I'd guess the new rule came into effect on 1 January, and eBay is being "helpful".

Imposition of US state sales tax as well as Australia's GST will make some overseas purchases more interesting -- I don't know what the US sales tax and Australian GST rules are regarding antiques, i.e. tools more than 100 years old.

Thanks Franklin, Brett and Ian.

This all fits in, but is still incredibly murky. I went searching through Ebay to see if there was any advanced warning that this would happen, but this reference below was the only vague reference I could find with a quick glance. It doesn't really say that anything happened.

https://www.ebayinc.com/stories/news...ll-businesses/

The alarming aspect is that it was apparently introduced without warning either to buyers or sellers.

Regards
Paul

I bought something from England a cpl of weeks age. I also got hit with a tax:

Subtotal	AU $15.66
Postage AU$19.29
Import charges	AU $7.73

Total: $42.69

A significant amount more than the GST, even with postage included.
TM

Quote:

---

Originally Posted by Bushmiller

This all fits in, but is still incredibly murky.

---

Pfffft!

It's a tax system.

You expected, what, exactly? :D


I have no doubt there will be much discussion on Sawmill Creek, so I'll have a squiz.

No talk at all on SMC, but here is the old thread.
https://sawmillcreek.org/showthread....tax-collection

Quote:

---

Originally Posted by TermiMonster

I bought something from England a cpl of weeks age. I also got hit with a tax:

Subtotal	AU $15.66
Postage AU$19.29
Import charges	AU $7.73

Total: $42.69

A significant amount more than the GST, even with postage included.
TM

---

without doing the sums that looks like 21% "tax"
I suspect the seller has applied the UK VAT rate rather than Australia's GST rate -- it will be worth an email

There was a time when goods exported from the UK were free of VAT. Perhaps that has changed. VAT is 20%.

Regards
Paul

[QUOTE=FenceFurniture;2123233]Pfffft!

It's a tax system.

You expected, what, exactly? :D






It’s Tax
It’s like death, it’s going to happen weather you like it or not.

What’s really interesting we’re all recovering from the Xmas new year hangover, perfect time for the ATO to slip a new tax in while we’re not watching.

Cheers Matt.

Quote:

---

Clear as the Menindee Lakes?

---

And much deeper.

This may be some more information:

https://dor.wa.gov/find-taxes-rates/...e-facilitators

Washington state is in the Market facilitators group. But is there a Catch 22 in play:

https://www.ebay.com/help/buying/pay...chases?id=4771

Doesn't really matter which state you are in.

I suspect no tax should have been charged in my instance as I think the seller is under the $10000/ 199 items threshold into Washington state. Did Ebay charge anyway and if so where did the money go? I am I being a little cynical here?

Regards
Paul

Quote:

---

Originally Posted by Bushmiller

This may be some more information:

https://dor.wa.gov/find-taxes-rates/...e-facilitators

Washington state is in the Market facilitators group. But is there a Catch 22 in play:

https://www.ebay.com/help/buying/pay...chases?id=4771

Doesn't really matter which state you are in.

I suspect no tax should have been charged in my instance as I think the seller is under the $10000/ 199 items threshold into Washington state. Did Ebay charge anyway and if so where did the money go? I am I being a little cynical here?

Regards
Paul

---

I think what's happened is that eBay has been caught by the tax rules and not your seller.
Text in your first link captures eBay as the "market facilitator" -- eBay would probably exceed the "no need to bother" threshold every hour or so.

Paul,

The tax situation here is bizarre. After a while you learn how to work it.

In Texas on-line sales are officially taxed at the rate where the purchaser lives, but in reality they rarely are. Internet purchases are a free for all.

Amazon sales, if you by something sold and stocked by Amazon, are taxed. If you buy via Amazon a product that is not stocked and sold by Amazon the purchase is usually tax free.

In addition, there is the grey economy, Texas has an enormous gray economy. You can buy practically anything in the gray economy tax free.

Then there are business taxes. Business taxes in the US are very favorable. For instance, if you buy tools and use them in your business you pay no tax on the money you spend for them up to a certain dollar amount as a deduction against income.

If you do research you get the research tax credit, which is different. The RTC is a credit against taxes owed, not a deduction. To pose a hypothetical. Say Jorge has a saw business. Jorge can use the RTC to buy saws for 'research purchases' like hardness testing surveys and such to offset his business income. Balanced correctly this is a way to make tax free money.

Being in business is the way to make money in the US. Working for a living is a losing proposition, i.e. for suckers.

Thus is explained why the richest country in the world still has citizens that die of hunger.

Regards,
Rob

Quote:

---

Originally Posted by rob streeper

Paul,

The tax situation here is bizarre. After a while you learn how to work it.

Being in business is the way to make money in the US. Working for a living is a losing proposition, i.e. for suckers.

Thus is explained why the richest country in the world still has citizens that die of hunger.

Regards,
Rob

---

Thanks Rob

It is truly very confusing. I will be interested, but not terribly hopeful, to see what happens the next time I make a purchase in the US: primarily to see if there is some consistency.

SWMBO constantly rants about the working poor both in your country and mine.

Regards
Paul

Since starting this thread I have made two further purchases. On both occasions I have been charged the extra tax. The first time as I went to pay there was a "learn more" tab, but I clicked on the pay button and the "learn more" tab disappeared into the ether. This morning I was a little more careful. So this is what I turned up (I may have linked some of this information previously). Firstly from Ebay direct There are apparently seven states for which Ebay collects direct:

<header style="margin: 0px auto; padding: font-size: 16px; vertical-align: baseline; box-sizing: border-box; max- 1248px; min- 98 color: rgb(0, 0, 0); font-family: " market="" sans",="" "helvetica="" neue",="" helvetica,="" arial,="" roboto,="" sans-serif;"="">5 min articleTaxes and import charges


</header>

• Sellers' tax responsibilities
• Charging sales tax on eBay sales
• eBay sales tax collection
• Paying income tax on eBay sales
• Informing overseas buyers about import charges

When you sell on eBay, you're responsible for complying with all applicable tax laws. If you're selling to buyers outside the US, you should inform them about the potential import charges they'll need to pay when they receive their item.

Are you a buyer looking for information about tax? Read our article about paying tax on your eBay purchases

Sellers' tax responsibilities

You are responsible for paying all fees and taxes associated with using eBay as an eBay seller. For more information on eBay's tax policy and your obligations, see our Tax policyand User Agreement.
Your tax-related responsibilities may include:

• Paying sales tax on eBay sales
• Paying income tax on eBay sales
• Informing overseas buyers about import charges

The Supreme Court ruled in favor of South Dakota in June 2018, which removed the requirement that certain retailers have a physical presence in a state in order for that state to impose sales tax obligations on retailers. Regardless of where you're physically located, if you do business in certain states, those states may require you to collect applicable taxes on your transactions.

For more information on these new tax requirements, we recommend that you consult with your tax advisor. If you do not have a tax advisor, you may want to reach out to Avalaraand/or TaxJar.
Charging sales tax on eBay sales

If you're required to charge sales tax, you can set up a tax table and apply it to your listings. We'll then add the tax to the buyer's total at checkout. You're responsible for paying the sales tax to the appropriate authority.
Contact a tax professional to determine whether you need to charge sales tax on your eBay sales, or if you have questions about any other taxes. We can't provide tax advice or guarantee that our sales tax features meet all tax requirements.
Setting up a tax table

You can specify a sales tax rate for each US state in which you're required to charge sales tax. You can also charge tax on shipping and handling, if it's required by law.
Buyers see your tax rates on the listing page. Once they confirm their shipping address at checkout, we automatically calculate the sales tax amount and add it to their order total.
Here's how to set up your tax table:

1. Go to Site Preferences in the Account section of My eBay.
2. In the Payments from buyers section, select Show.
3. Select Edit in the Use sales tax table section.
4. Fill in the sales tax rate for any state where you want to charge sales tax. If you're also required to tax shipping and handling in that state, select the Also charge sales tax on S&H check box.
5. Select Save.

Important things to keep in mind when setting up a tax table:

• When you list your item you need to indicate that you charge sales tax in the listing form and associate your tax table with the listing.
• Changes that you make to your tax table won't be reflected in your live listings. You will need to revise any current active listings in order for your tax table changes to apply to those listings. Listing created after you have saved your tax table changes will reflect your tax table updates.

Once you've created your tax table, you need to specify in your listing that you are charging sales tax. Here's how:

1. On the listing form, check the box beside Charge sales tax according to the sales tax table.
2. You can open and make changes to your tax table by selecting View sales tax table.
3. Complete your listing and select Preview listing or Save and continue later.

eBay sales tax collection

Based on applicable tax laws, eBay will calculate, collect, and remit sales tax on behalf of sellers for items shipped to customers in the following states:

State	Effective Date	Additional Information
Minnesota	January 1, 2019	Minnesota Small business exemption - Minnesota has enacted a small business exemption for out of state unregistered sellers whose taxable retail sales into Minnesota are less than $10,000 in the previous 12-month period. These sellers are not subject to the Minnesota marketplace tax laws, and eBay will not be collecting sales tax on these transactions.
Washington	January 1, 2019	Washington
Iowa	February 1, 2019	Iowa
Connecticut	April 1, 2019	Connecticut
New Jersey	May 1, 2019	New Jersey
Alabama	July 1, 2019	Alabama
Oklahoma	July 1, 2019	Oklahoma
Pennsylvania	July 1, 2019	Pennsylvania

Prior to the effective date, you should continue to collect and remit tax in these states if required. Additional states will be added to this list at a later date.
Once eBay starts to collect tax in the above states, no action is required on your part, and there will be no charges or fees for eBay automatically calculating, collecting and remitting sales tax. The collection process will apply to all sales, whether the seller is located in or outside of the United States.


Paying income tax on eBay sales
A buyer purchases an item on eBay, and the ship to address is one of the above states, eBay will calculate and add the applicable sales tax at checkout. The buyer will pay both the cost of the item along with the sales tax. eBay will collect and remit the tax.

Sellers are not able to opt out of selling items into the states listed above or opt out of eBay automatically collecting sales tax.

By law, sellers have to declare and pay taxes on income earned from eBay sales. We recommend checking with a tax advisor to understand your responsibilities.
Informing overseas buyers about import charges

When you sell to buyers outside the US, import fees (including taxes and customs charges) will apply for the country you're sending the item to.
The fees are usually based on the item's price, shipping weight, dimensions, and country of origin, plus any taxes, duties, and fees from the country you're sending the item to.
Buyers are responsible for paying import fees, usually as part of clearing their parcel through customs or when they receive their item. If you offer international shipping, you can't include these costs in the item's purchase and shipping price. Make sure to let international buyers know this in your listings.
Tip
If your item's being sent using the Global Shipping Program, eBay will inform the buyer about import charges and these will be included in the order total at checkout.
Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. You'll find more details in our Tax policy.






<label class="t2" style="margin: padding: font-size: 18px; vertical-align: baseline; font-weight: bold; line- 1.56; display: block;">Top Takeaway</label>When you list your item you need to indicate that you charge sales tax in the listing form. It's up to you to pay applicable taxes on eBay sales.

"





This is probably the crucial paragraph:

"Paying income tax on eBay sales
A buyer purchases an item on eBay, and the ship to address is one of the above states, eBay will calculate and add the applicable sales tax at checkout. The buyer will pay both the cost of the item along with the sales tax. eBay will collect and remit the tax

Sellers are not able to opt out of selling items into the states listed above or opt out of eBay automatically collecting sales tax.

By law, sellers have to declare and pay taxes on income earned from eBay sales. We recommend checking with a tax advisor to understand your responsibilities."



I have my purchases sent to Washington State and when Washington so I clicked and this information appears:



<header style="box-sizing: border-box; color: rgb(77, 77, 77); font-family: " droid="" sans",="" helvetica,="" arial,="" sans-serif;="" font-size:="" 16px;"="">"Registration thresholds for out-of-state businesses: retail sales

</header>Upload instructions and a template for the use tax notice and reporting annual report to the Department are now available.

• Threshold one: exceeds $100,000 in annual gross retail sales, or 200 or more annual transactions
• Threshold two: $10,000 in annual gross retail sales
• Switching thresholds
• Legal entity registration for remote businesses

Threshold one: exceeds $100,000 in annual gross retail sales, or 200 or more annual transactions

Beginning October 1, 2018, remote businesses that exceed $100,000 in retail sales to, or have 200 or more annual transactions with, Washington consumers must register their business and collect and submit retail sales/use tax.
The threshold is based on the current or preceding calendar year. For example, if you met the threshold in 2017, you are required to begin collecting sales tax on October 1, 2018.
If you exceed the $100,000 or have 200 or more transactions after October 1, 2018, you are required to collect sales tax on the first day of the month that starts at least 30 days after you meet the threshold.
For example, if you meet the threshold on October 12, you would be required to begin collecting on December 1.
Reporting

Once you meet the threshold, you are required to collect and report for the remainder of the current calendar year, and the following calendar year.
For example, if you meet the threshold in April 2018, you will be required to collect through the 2019 calendar year. Then, if you did not meet the threshold in 2019, and do not meet it in 2020, you would not have to collect in 2020.
If you are concerned you will not be able to begin collecting retail sales tax by October 1, 2018, please email us.

Threshold two: Retail sales tax choice (Known as the marketplace fairness law)

Effective January 1, 2018, remote businesses making between $10,000 and $100,000 in retail sales to Washington consumers must make a retail sales tax choice, and may need to register their business. The $10,000 threshold applies to all of your retail sales, including sales made through a facilitator and through your own website or otherwise.
When you make a choice, you must continue that choice for one full calendar year. If, after that year, you would like to modify your choice, you must notify the Department 30 days before changing. Your new choice must go into effect on January 1.
If, at any time after October 1, 2018, you meet the requirements for threshold one you no longer have a choice and must begin to collect retail sales tax for all sales to Washington customers.
Choice #1:

Collect and submit sales/use tax for sales to Washington consumers:

• If you met the $10,000 threshold in 2017, you should collect retail sales tax beginning on January 1, 2018.
• When you meet the threshold, you must begin collecting on the first day of the month that starts at least 30 days after the date you meet the threshold.
  
  • For example, if you met the threshold on February 15, 2018, you must begin collecting sales tax on April 1, 2018.

Registering

Remote sellers that choose to collect and submit sales/use tax on their retail sales into Washington are required to register in Washington. To register for Washington only, complete a Business License Application online at bls.dor.wa.gov. Be sure to indicate that you are a “Remote seller” in the business activity description of the application. Once processed, you will receive a Unified Business Identifier (UBI).
If you need help registering, call Business Licensing Service at 1-800-451-7985.
Or, you can register for all 24 states that are members of the Streamlined Sales and Use Tax Agreement (SSUTA) through the Streamlined Sales Tax Registration System.
Collecting retail sales tax

Remote businesses that choose to collect and pay sales tax on their sales into Washington must collect sales/use tax based on the delivery location (or where the item is sourced) in Washington. The Department of Revenue has information and tools to help businesses determine the correct sales/use tax rate.
Switching from collecting sales tax to doing use tax notification/reporting
If you chose to collect sales tax:

• You must collect tax for at least 12 consecutive months before you can change to use tax notice and reporting.
• You must notify the Department of Revenue in writing at least 30 days before making the change.
• Changes go into effect each year on Jan. 1.

Here are two examples:

1. If you start collecting sales tax on January 1, 2018, you can switch to use tax notice and reporting on January 1, 2019.

• You must provide written notification of the change to the Department by December 2, 2018.

1. If you start collecting sales tax on February 1, 2018, you can switch on January 1, 2020.

• You must collect tax for at least 12 months (February 1, 2018 – January 31, 2019).
• You must provide written notification of the change to the Department by December 2, 2019.
• Changes go into effect on January 1, 2020.

What retail sales and use tax exemptions are available?
Reporting

You should file a tax return.

• Report retail sales under the retailing Business and Occupation (B&O) tax classification. If you do not have B&O nexus in Washington, you can claim a “No Local Activity” deduction.
• Report the state portion of the sales tax under the retail sales tax classification and the local portion under the local sales tax classification. The delivery location determines the sales tax rate and four-digit location code used to report local sales. The Department of Revenue has information and tools to help businesses determine the correct sales tax/use rate.
• If a third party (e.g., marketplace facilitator) collects and submits some or all sales tax for you, you can take the deduction, “Retail Sales Tax Collected by Facilitator” under the state portion of the retail sales tax classification for these sales

Choice #2:

Follow the use tax notice and reporting requirements:

• Use tax notice and reporting requirements for marketplace facilitators and remote sellers
• Use tax notice and reporting requirements for referrers

*NOTE: Once a business exceeds $100,000 in retail sales, or has 200 or more transactions, as of October 1, 2018, the business no longer has a choice and must register and collect retail sales/use tax.

Switching thresholds

If you previously met the $10,000 threshold, and exceed $100,000 or have 200 or more transactions on October 1, 2018, you are now required to collect sales tax. If you previously chose to do use tax notice and reporting, you may remove your platform notices on the day you are required to begin collecting sales tax, or the day you begin to collect sales tax if it is sooner. Your Annual report to Department of Revenue and Annual report to purchasers will apply to the period from January 1, 2018 to the day you begin collecting sales tax.

Annual retail sales to WA	Annual transactions to WA	Action
Less than $10,000	199 or less	You do not need to register or collect tax.*
Less than $10,000	200 or more	You must register, collect, and submit retail sales tax
$10,000–$100,000	199 or less	You must choose: register, collect, and submit retail sales tax; or follow use tax notice and reporting guidelines
$10,000–$100,000	200 or more	You must register, collect, and submit retail sales tax
$100,000.01 or more	199 or less	You must register, collect, and submit retail sales tax
$100,000.01 or more	200 or more	You must register, collect, and submit retail sales tax

*This assumes that you do not have a physical presence in Washington.
Legal entity registration for remote businesses

Legal entity registration for businesses located outside Washington state is not required to complete the licensing process with the Department of Revenue. We recommend that you seek legal counsel before making a legal entity registration decision due to the potential legal ramifications involved.
Questions?

If you have questions regarding your tax reporting requirements, email [email protected] or call 1-800-426-1776."



Clear as mud? Absolutely. I am not sure if the thresholds mentioned are for registration or the requirement to collect tax. Right at the bottom there is an email address and I will contact them for clarification. :?:rolleyes:

Regards
Paul

Quote:

---

Originally Posted by Bushmiller

Since starting this thread I have made two further purchases. On both occasions I have been charged the extra tax. The first time as I went to pay there was a "learn more" tab, but I clicked on the pay button and the "learn more" tab disappeared into the ether. This morning I was a little more careful. So this is what I turned up (I may have linked some of this information previously). Firstly from Ebay direct There are apparently seven states for which Ebay collects direct:

<header style="margin: 0px auto; padding: font-size: 16px; vertical-align: baseline; box-sizing: border-box; max- 1248px; min- 98 color: rgb(0, 0, 0); font-family: " market="" sans",="" "helvetica="" neue",="" helvetica,="" arial,="" roboto,="" sans-serif;"="">This is probably the crucial paragraph:</header>
"Paying income tax on eBay sales
A buyer purchases an item on eBay, and the ship to address is one of the above states, eBay will calculate and add the applicable sales tax at checkout. The buyer will pay both the cost of the item along with the sales tax. eBay will collect and remit the tax

Sellers are not able to opt out of selling items into the states listed above or opt out of eBay automatically collecting sales tax.

By law, sellers have to declare and pay taxes on income earned from eBay sales. We recommend checking with a tax advisor to understand your responsibilities."

Clear as mud? Absolutely. I am not sure if the thresholds mentioned are for registration or the requirement to collect tax. Right at the bottom there is an email address and I will contact them for clarification. :?:rolleyes:

---

Paul
I suggest you are just wasting your time.
As highlighted, eBay does not allow sellers to opt out of eBay's "tax collection system". At best a seller who falls below Washington state's collection threshold might be able to get the state sales tax refunded, but apart from Australia and Franking credits I don't know of any tax jurisdiction that willingly refunds a tax after it has been collected.

Ian

I don't have any expectations that I will be able to recover any monies, but that in itself is no reason not to pursue an issue. No wrongs would be righted if we followed that line of thinking.

primarily I am trying to establish whether the threshold is for "registration" purposes or the "levy" itself. It is not clear to me. It may be that Ebay is making an executive decision. I don't know which Is why i am seeking clarification.

Regards
Paul

Quote:

---

Originally Posted by Bushmiller

Ian

I don't have any expectations that I will be able to recover any monies, but that in itself is no reason not to pursue an issue. No wrongs would be righted if we followed that line of thinking.

primarily I am trying to establish whether the threshold is for "registration" purposes or the "levy" itself. It is not clear to me. It may be that Ebay is making an executive decision. I don't know which Is why i am seeking clarification.

Regards
Paul

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Paul,
I do hope that you off the mother country king and Queen.
You have registered your self as a company trading from some small island nation somewhere near there.

Not like the rest of us convicts registering in hells own Land.[emoji6][emoji6]

Cheers Matt.