New York SBDC Research Network

TB-ST-104, Capital Improvements This bulletin explains what type of work is a capital improvement to real property. It also includes information on: -purchases by contractors and property owners; -billing; and -the appropriate use of exemption certificates. TB-ST-555, Materialmen and the Pay-When-Paid Option Materialmen who make qualified sales to contractors may be able to postpone payment of the sales tax until they receive payment from the contractor. This bulletin explains: -which sales qualify under the pay-when-paid option, and -how materialmen should report these transactions on their sales tax returns. To view the entire document please visit:

Women buy stuff. And marketers are paying attention. With increasing incomes and more purchasing power within the family, even traditionally male dominated fields are re-examining their approach to female buyers. Just how? Check out this New York Times article from October 2006 . A variety of online resources are popping up to assist the female consumer. Here are two mentioned in the above article: AskPatty.com http://askpatty.com/ According to this site, “Women purchase half of the vehicles sold in the United States each year, spending billions of dollars a year in new car purchases. Yet, shopping for and buying a car can be a challenge for women who are first time car buyers or for women who had a bad experience in the past with a car salesman or dealership. The Ask Patty.com, Inc. web site is a safe place for women to get advice on car purchases, maintenance and other automotive related topics.” BeJane.com http://www.bejane.com The NYT article cites a study from the National Associ