Hey Dan, As A title searcher I am to collect sales tax on all my work (except recordings) . My clients are providing me with blanket resale certificates to use on uninsured work since they will be billng the "END USER" and charging the tax at that point.

          On insured titles they are considered the "END USER" and I will collect sales tax from them when I bill them. If they give you a resale certificate on an insured title and you did not collect tax they will have to pay the state, but if this happens often it maybe a red flag and the state may wonder why there paying the tax instead of you.

           As you know all counties are not the same tax rate so the tax rate you use is the tax rate of the county your client is in ( which does not make sense to me ). If my client is out of state i will collect tax based on the county I did the work in. I had asked the state what would happen if I were located out of state and they told me I would still have to collect a destination tax which I think is the same rates as sales tax rates.

          It is very difficult getting info from the state when you call but I did get alot of help from a lady in one of the dept's and I think this was the direct # to that dept, (518) 485-2889