Brad Carter on thu 26 aug 04
I am curious--is it possible to avoid sales tax by purchasing studio
equipment and supplies via the internet? If so, can anyone recommend a good
internet-based ceramics supply business? I need to purchase a kiln, wheel, and
possibly a slab roller and extruder, plus lots of supplies and hand tools.
Thanks for the help.
Please reply to bradleyccarter@yahoo.com
Brad Carter
Grass Valley, CA
Jeremy/Bonnie Hellman on thu 26 aug 04
Brad, and others,
You should be aware that most if not all states with a sales tax also have a
"use" tax, which is the same rate as their sales tax. (Use tax is pronounced
to rhyme with "juice" rather than rhyming with "abuse". The state expects
you to remit that tax to them when you buy things out of state where you do
not pay sales tax.
So yes, you can buy from out of state vendors and not pay sales tax, but CA
will expect you to pay them an equivalent tax, probably called a use tax.
Some states are starting to include a line on the state income tax form for
you to declare the tax and pay it annually, but even if your state doesn't
have this, you would still be expected to remit the equivalent of sales tax
to CA.
You may ask about enforcement of "use" tax, and I can't answer that for you.
I do know of real examples where people have been caught by their states,
and end up paying the tax, plus penalty and interest.
FYI if you are planning to sell your ceramics, you should get a sales tax
exemption number, probably as a manufacturer, so that you are not required
to pay sales tax on your purchases of expendable supplies, the things that
undergo a chemical compositional change in the firing, to become ceramics.
Bonnie
Bonnie Hellman, CPA in PA & CO
----- Original Message -----
From: "Brad Carter"
To:
Sent: Thursday, August 26, 2004 6:02 PM
Subject: avoiding sales tax on ceramics equipment pruchases
> I am curious--is it possible to avoid sales tax by purchasing studio
> equipment and supplies via the internet? If so, can anyone recommend a
good
> internet-based ceramics supply business? I need to purchase a kiln,
wheel, and
> possibly a slab roller and extruder, plus lots of supplies and hand tools.
>
> Thanks for the help.
>
> Please reply to bradleyccarter@yahoo.com
>
>
>
> Brad Carter
>
> Grass Valley, CA
>
>
____________________________________________________________________________
__
> Send postings to clayart@lsv.ceramics.org
>
> You may look at the archives for the list or change your subscription
> settings from http://www.ceramics.org/clayart/
>
> Moderator of the list is Mel Jacobson who may be reached at
melpots@pclink.com.
>
David Hendley on fri 27 aug 04
As Bonnie, our professional accountant said, even if you buy from
out of your state, you are still technically and legally required to pay
your state sales tax, now called a use tax. I think this is true for all
states, I know it is true in Texas.
Of course, almost no one really keeps track of all their mail-order and
on-line purchases, and then pays tax on them. In Texas, where we
have no state income tax forms, I don't even know how one would go
about properly reporting and remitting the taxes due.
This all changes if you are buying equipment and supplies for a business.
Now, since you are keeping ledgers for your business, the figures are
right there - you know how much you spent and how much use tax
you should pay.
And, since you file to remit the sales taxes you have collected on your
sales, you are now "in the system".
Any time the state would like to, they can audit your books and
check to see if you have paid use taxes for out-of-state equipment
purchases. I don't know how often this happens, but my tiny little
pottery business was indeed audited by the state of Texas in the
1980's. That's why I am familiar with the law. After going over my
books, the auditor came up with about $12 that I owed in use taxes.
Considering that she traveled to my business for the audit and spent
about 2 hours there, it wasn't exactly a cost effective adventure for
the state.
David Hendley
david@farmpots.com
http://www.farmpots.com
----- Original Message -----
> I am curious--is it possible to avoid sales tax by purchasing studio
> equipment and supplies via the internet? If so, can anyone recommend a
good
> internet-based ceramics supply business? I need to purchase a kiln,
wheel, and
> possibly a slab roller and extruder, plus lots of supplies and hand tools.
Cynthia Bracker on fri 27 aug 04
State Laws vary widely. In Kansas, if you have a sales tax exemption
number, anything you purchase that figures in to the production of your
work can be purchased tax exempt. Most states will only allow tax-free
purchase of items that will actually be resold (i.e. clay and glazes
etc., but not books, equipment, brushes and so on) I also don't have to
charge tax if I ship across state lines. Oddly enough, our conservative
little state has one of the most liberal sales tax laws I know of. Must
have something to do with not having evolution...ha ha
Cindy Bracker
Bracker's Good Earth Clays, Inc.
Brad Carter wrote:
>I am curious--is it possible to avoid sales tax by purchasing studio
>equipment and supplies via the internet? If so, can anyone recommend a good
>internet-based ceramics supply business? I need to purchase a kiln, wheel, and
>possibly a slab roller and extruder, plus lots of supplies and hand tools.
>
>Thanks for the help.
>
>Please reply to bradleyccarter@yahoo.com
>
>
>
>Brad Carter
>
>Grass Valley, CA
>
>______________________________________________________________________________
>Send postings to clayart@lsv.ceramics.org
>
>You may look at the archives for the list or change your subscription
>settings from http://www.ceramics.org/clayart/
>
>Moderator of the list is Mel Jacobson who may be reached at melpots@pclink.com.
>
>
>
>
Lois Ruben Aronow on fri 27 aug 04
In NY, if you have a Certificate of Authority (which you need in order to
collect and pay sales tax) you are entitled to be exempted from taxes for
supplies. This applies only to supplies you will use to make your work,
such as kilns, clays, etc. If cannot be used for things like booth supplies
and display, etc.
The laws vary in each state.
********
Lois Ruben Aronow
www.loisaronow.com
********
"You know you've achieved perfection in design, not when you have nothing
more to add, but when you have nothing more to take away."
-- Antoine de Saint-Exupery from "Wind, Sand and Stars"
Mayssan Shora Farra on fri 27 aug 04
On Fri, 27 Aug 2004 09:01:52 -0400, Lois Ruben Aronow
wrote:
>In NY, if you have a Certificate of Authority (which you need in order to
>collect and pay sales tax) you are entitled to be exempted from taxes for
>supplies. This applies only to supplies you will use to make your work,
>such as kilns, clays, etc.
Hello Lois:
I think you are right that it applies to supplies (clay, Chemicals and
such) because you are in the end going to sell them, as pots, and collect
tax on them.
But on the other hand I don't think equipment, ( kilns, slab rollers,
Extruders and such) are, since you do not sell them and thus you do not
collect taxes on them ..so you have to pay.
They always find a way to make you pay:)
Mayssan,
http://www.clayvillepottery.com
Kenneth D. Westfall on fri 27 aug 04
I can tell you first hand how you get caught! We didn't even know that
there was such a thing as use tax in WestVirginia. Found out the hard way
when the state wanted to audit us for sale tax. Got lucky in that we were
pretty religious in getting exemption forms from all our whole sales
accounts but lost out when it came to use tax on out of state
purchases. We were lucky that the total amount we owed for use tax was
below the minimum where they slap on a big fine! It could have gotten very
nasty and costly. Face it there is no avoiding death or taxes!!
Kenneth D. Westfall
Pine Hill Pottery
R.D. #2 Box 6AA
Harrisville, WV 26362
kenneth@pinehillpottery.com
http://www.pinehillpottery.com
terry sullivan on sat 28 aug 04
PS- there are lots of good books on small business stuff where all this
tax, sales tax,, depreciation, deduction stuff is covered in detail.
Just about any large bookstore like Barnes and Noble, Crown, Boarders,
etc. will have a large section on this subject.
If you are operating as a business, you need to become knowledgeable on
these matters.
A few hours of reading will make it all clear.
Terr
Nottingham Arts
terry sullivan on sat 28 aug 04
My two cents:
If the materials purchased are to be incorporated into something for
future sale then one can leagally not pay sales tax with the proper tax
licence.
However; if the purchase is of equipment and such, then one should pay
the sales tax. The equipment is not part of the final product for
resale. It is used to make the product but not part of the product.
Like if you buy a truck or pug mill to use in your business. You aren't
going to resell the truck or mill as a product of your business. On the
other hand you can depriciate the truck and pug mill for tax purposes
against income. So you can depriciate a kiln and take a yearly
depriciation deduction on that. Check with a CPA on the term and amount
of deduction allowed.
I know folks who do buy equipment and not pay sales tax but this is not
leagal if you are not going to resell the equipment. Like Axner on
wheels etc. You might get away with it but you can get bit in the ass
if the tax board catches you. One might even loose their resale permit
on this, along with some nasty fines.
Not worth it.
Play it leagal but take every allowed deduction you can. You will sleep
better.
Terry Sullivan
Nottingham Arts
San Marcos,CA
www.nottinghamarts.org
replay personaly to: go2tms@cox.net
Michael Eric Dennett on sat 28 aug 04
I live in Washington state and just purchased a kiln locally. The vender
told me we can use your tax exempt number and did not clearly tell me if in
the long run I will pay that tax back. Anybody from Washington know if I do
not pay tax on my kiln now, will I pay the three hundred or so bucks at the
end of the year? thanks for any help because this all new to me.
pohaku6@comcast.net
Mark Pitney on sat 28 aug 04
Hi everyone,
I have been reading this thread on out of state sales and taxes and I am
getting a little confused. If I purchase anything that I am going to use to make
a product and then sell that product and charge sales tax I don't pay tax on
the purchase. Or so I have been led to believe. Is this not so? I would
really appreciate any expertise that can be offered. I really do not want to wind
up in a predicament because I don't know or think I am doing the right thing
Thanks
Cindy & Mark
The Mudpit
228 Manhattan Ave.
Brooklyn, N.Y. 11206
718-218-9424
_www.mudpitnyc.com_ (http://www.mudpitnyc.com/)
mudpitnyc@aol.com
Kenneth D. Westfall on sat 28 aug 04
It was explained to us that anything that is bought that is consumed and in
the end becomes part of the product being sold, you do not pay sales tax.
ie (Clay, chem, teapot handles and cones). Trimming tools, sponges,
brushes, kilns, shelves, wheels and other equipment you must pay sales tax
or use tax because they do not become part of the finished product. Cones
were the only gray area thing that the tax auditor saw and she leaned
towards the no sales tax because they were a one time use item that was
used up in the firing of the product.
Kenneth D. Westfall
Pine Hill Pottery
R.D. #2 Box 6AA
Harrisville, WV 26362
kenneth@pinehillpottery.com
http://www.pinehillpottery.com
Cindi Anderson on sat 28 aug 04
Hi
In *most* states, you can only claim exemption from sales tax on items that
become part of the finished product (ie clay, glaze, chemicals, bisque, a
tile frame that you sell a tile in.) You must pay sales tax on all the
tools you use (e.g. kiln, wheel, tools, etc). There may be a state that is
an exception... I don't know. But if you think about it, businesses buy an
awful lot of stuff (probably more in dollars than individuals), and if that
was all exempt from sales tax that would be a ton of lost state revenue.
Cindi
Fremont, CA
----- Original Message -----
> I have been reading this thread on out of state sales and taxes and I am
> getting a little confused. If I purchase anything that I am going to use
to make
> a product and then sell that product and charge sales tax I don't pay tax
on
> the purchase.
Kathi LeSueur on sat 28 aug 04
Mudpitnyc@AOL.COM wrote:
>Hi everyone,
>I have been reading this thread on out of state sales and taxes and I am
>getting a little confused. If I purchase anything that I am going to use to make
>a product and then sell that product and charge sales tax I don't pay tax on
>the purchase. Or so I have been led to believe. Is this not so? I would
>really appreciate any expertise that can be offered. >>
>
It depends on the laws in your state, which is why you need a good
accountant. In Michigan we have "industrial processing". Anything
purchased for "industrial processing" is tax exempt. My clay supplier is
required to have a copy of my sales tax license on file to prove that
they were not required to collect sales tax. However, I believe when I
lived in Texas they did not have such a classification and I paid sales
tax on everything I bought for my business.
When it comes to state taxes there are no blanket rules. Every state is
different. The only way to know is to be advised by someone who
understands your state's tax code.
Kathi
Simona Drentea on sat 28 aug 04
<< If I purchase anything that I am going to use to make
a product and then sell that product and charge sales tax I don't pay tax on
the purchase. >>
My understanding is that if your purchase ends up in the final product that
you do not pay sales tax...ie: clay, glaze, etc. But that anything you use to
simply make the piece (tools, wheels, kilns, etc.) you do have to pay sales tax
on. I'm not a CPA, but that's my understanding from my local tax dept. BTW,
our state & city tax people have free seminars where they explain all this &
use tax & a bunch of other stuff. May be worth checking w/your local
authorities to see if they do something similar.
Simona in Colorado
Bim Miles on sat 28 aug 04
I am a CPA in Washington State. An exemption from paying sales tax only
applies to the purchase of supplies that directly go into the production
of your product. You were liable for paying sales tax on the purchase
of your kiln at the time you bought it. The vendor should have
collected tax, as it is their responsibility to do so. That being said,
you are now obligated to report and pay use tax on your next Department
of Revenue Combined Excise return. You do not avoid the tax, and the
vendor really should not have sold the kiln to you without collecting
sales tax. If you were buying the kiln for resale, then the vendor
would not collect sales tax, but your message does not indicate that is
the case.
Sorry to give the bad news...
Bim
-----Original Message-----
From: Clayart [mailto:CLAYART@LSV.CERAMICS.ORG] On Behalf Of Michael
Eric Dennett
Sent: Saturday, August 28, 2004 7:34 AM
To: CLAYART@LSV.CERAMICS.ORG
Subject: Re: avoiding sales tax on ceramics equipment pruchases
I live in Washington state and just purchased a kiln locally. The vender
told me we can use your tax exempt number and did not clearly tell me if
in the long run I will pay that tax back. Anybody from Washington know
if I do not pay tax on my kiln now, will I pay the three hundred or so
bucks at the end of the year? thanks for any help because this all new
to me. pohaku6@comcast.net
________________________________________________________________________
______
Send postings to clayart@lsv.ceramics.org
You may look at the archives for the list or change your subscription
settings from http://www.ceramics.org/clayart/
Moderator of the list is Mel Jacobson who may be reached at
melpots@pclink.com.
Jeremy/Bonnie Hellman on sun 29 aug 04
Hi Carole,
You have given excellent advice, because each state has its own set of court
cases and rulings that are applicable only to that particular state. In
addition, each state's legislators (most in desperate need of additional
revenue always ) pass new laws, amendments, interpretations, etc. that
enable them to collect more sales tax on more items.
The fact is that you cannot pick and choose your own interpretation of ANY
tax laws. You may luck out and prevail in an audit, or you may spend a lot
of money paying a tax lawyer to argue your case before your state's tax
court and court of appeals, or you may win the "audit lottery" where your
situation is never examined by your state's sales tax people.
Or you may be audited and owe your state money plus interest and possibly
penalty.
My advice, as a CPA, is to do your best to get an accurate understanding of
YOUR STATE'S sales tax laws and follow them.
I do only minimal work with sales tax in PA and less in CO so my
understanding is pretty basic. Phil, I have no clients in Nevada so I
couldn't even begin to describe your state's sales tax laws.
What is basic to every US state with sales tax is:
1-Your business needs to collect sales tax on all sales within the state
that are subject to sales tax.
2-If you (as a business or an individual living in a state with sales tax)
buy something out of state, have it delivered to your state with sales tax
laws, and you are not charged sales tax by the vendor, you will still be
expected by your state to pay USE tax, at the same rate as sales tax.
3-If you are using a material IN the creation of your product for sale (such
when you use glaze ingredients, commercial glazes, clay ingredients,
commercially made clay in the manufacture/creation of ceramics that you are
selling) you can give the supplier your sales tax number on your state's
sales tax exemption certificate, and not be required to pay sales tax on
your own purchase. Other items used to make your product for sale may or may
not be exempt from sales tax when you buy those items.
4-If you sell products to another business that gives you a copy of THEIR
sales tax number on their state's sales tax exemption certificate, with the
reason why you should not charge them sales tax (manufacturer, reseller,
nonprofit, etc.) signed by an authorized representative of that business,
you do not need to charge them sales tax. Be sure to keep a copy of that
exemption certificate on file if you are audited.
5-Generally (but not always) if you deliver to an out of state address (in a
state where you do not have a business presence or nexus) you do not need to
charge your state's sales tax or the other state's sales tax. The definition
of business presence or nexus has been subject to enough litigation to keep
many lawyers in business for a very long time so don't guess about this if
you also sell in that other state. Make sure your understanding of the
collection requirement is accurate for your situation.
6-There are a ton of other regulations, interpretations, and court rulings
regarding sales tax that apply to SOME but not all states with sales tax. If
the dollars are significant, you will certainly want to consult your own
knowledgeable sales tax representative. Otherwise you're just guessing.
7-You may think and wish that sales tax laws should be simple and uniform,
but as Carole wrote, the laws are complex. Those of us who earn our livings
as tax preparers appreciate the saying, "In simplicity, there is beauty. In
complexity there is employment."
Bonnie
Bonnie "Not a Sales Tax Expert Anywhere" Hellman, CPA in PA & CO
----- Original Message -----
From: "Carole Fox"
To:
Sent: Sunday, August 29, 2004 7:27 AM
Subject: Re: avoiding sales tax on ceramics equipment pruchases
> I have been watching this thread on sales tax with interest. At least one
> person previously advised that you need to check your state's specific
> laws. Good advice! State tax laws vary considerably, and they also are
> subject to frequent change!
>
> You can find your own state's sales and use tax regulations on your
state's
> web site. If you don't know the URL for the official site, try this form:
> www.statename.gov. It will usually take you to the official URL for your
> state, where you can often find a link to tax page on the state's home
> page, or you can use the search function on the home page to search
> for "sales tax" or whatever.
>
> You may also need to have an accountant interpret the tax exemption
> conditions for you. They are frequently complex and open to
interpretation.
>
> Carole Fox
> Dayton, Ohio
>
>
____________________________________________________________________________
__
> Send postings to clayart@lsv.ceramics.org
>
> You may look at the archives for the list or change your subscription
> settings from http://www.ceramics.org/clayart/
>
> Moderator of the list is Mel Jacobson who may be reached at
melpots@pclink.com.
>
Carole Fox on sun 29 aug 04
I have been watching this thread on sales tax with interest. At least one
person previously advised that you need to check your state's specific
laws. Good advice! State tax laws vary considerably, and they also are
subject to frequent change!
You can find your own state's sales and use tax regulations on your state's
web site. If you don't know the URL for the official site, try this form:
www.statename.gov. It will usually take you to the official URL for your
state, where you can often find a link to tax page on the state's home
page, or you can use the search function on the home page to search
for "sales tax" or whatever.
You may also need to have an accountant interpret the tax exemption
conditions for you. They are frequently complex and open to interpretation.
Carole Fox
Dayton, Ohio
Ingeborg Foco on sun 29 aug 04
Terry Said:
" If the materials purchased are to be incorporated into something for
future sale then one can legally not pay sales tax with the proper tax
license.
However; if the purchase is of equipment and such, then one should pay
the sales tax. The equipment is not part of the final product for
resale"
This is absolutely true. In addition though, in the State of Florida we are
also taxed on tangible property. All of the equipment, phone, tables,
racks, etc. are taxed annually. The state decides what they are worth
nevermind that something is 20 years old, purchased and used in another
state and long ago depreciated. It's fresh in my mind since I just received
my bill.
Ingeborg
the Potter's Workshop & Gallery
P.O. Box 510
3058 Stringfellow Road
St. James City, Florida 33956
239-283-2775
Anne Webb on mon 30 aug 04
hey mark...
my understanding.. if you have a tax number anything you will be reselling..
clay, raw materials, underglaze, etc. and as someone else has indicated
cones as well, is salles tax exempt. the govt will get their sales tax when
you sell the final product.
anything you arent reselling ie equipment, brushes, cutoff wires, books,
etc.. you will need to pay state/provincial sales tax on.
i have a friend up in canada who bought a commercial gas kiln from somewhere
in the states several years ago and didnt pay sales tax when it crossed the
border. they just audited her this year and had a real creep of an auditor
as well. The audit came just before the statute of limitations ran out (2
months short i think) and she had to pay the sales tax and interest from the
purchase date.
you can get the final word if you contact your particular State's Sales Tax
Office to be sure. I am sure they would be glad to answer any questions you
have on the subject.
anne
>From: Mark Pitney
>Reply-To: Clayart
>To: CLAYART@LSV.CERAMICS.ORG
>Subject: Re: avoiding sales tax on ceramics equipment pruchases
>Date: Sat, 28 Aug 2004 09:27:10 EDT
>
>Hi everyone,
>I have been reading this thread on out of state sales and taxes and I am
>getting a little confused. If I purchase anything that I am going to use to
>make
>a product and then sell that product and charge sales tax I don't pay tax
>on
>the purchase. Or so I have been led to believe. Is this not so? I would
>really appreciate any expertise that can be offered. I really do not want
>to wind
>up in a predicament because I don't know or think I am doing the right
>thing
>Thanks
>Cindy & Mark
>The Mudpit
>228 Manhattan Ave.
>Brooklyn, N.Y. 11206
>718-218-9424
>_www.mudpitnyc.com_ (http://www.mudpitnyc.com/)
>mudpitnyc@aol.com
>
>______________________________________________________________________________
>Send postings to clayart@lsv.ceramics.org
>
>You may look at the archives for the list or change your subscription
>settings from http://www.ceramics.org/clayart/
>
>Moderator of the list is Mel Jacobson who may be reached at
>melpots@pclink.com.
_________________________________________________________________
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John Bandurchin on mon 30 aug 04
Hi Clayart folks
Many - far too many - people have given their take on the sales tax issue.
This is really a very poor forum for this kind of discussion because there
are about 12 sales tax jurisdictions in Canada and somewhere near 50 in the
US - near 50 because at least one state I know of has no sales tax - maybe
there are more.
The fact is that all of them have different rules, even though there are
many common elements.
Where I live we are exempt form Provincial Sales tax on equipment used to
manufacture goods for sale. So we don't pay Ontario's 8% sales tax on
kilns, wheels, etc. I don't know about all of the other provinces, except
that Alberta has no sales tax.
My point is ----------------------
There is no point in someone from California telling someone from Florida
about sales tax on equipment - If you want to know, call your accountant for
heavens sake. If you don't have one, call the Provincial or State
Treasury. - if you can tolerate the wait times that is.
John Bandurchin
Baltimore, Ontario Canada
formerly practicing accountant - now potter & part time accountant
----- Original Message -----
From: "Anne Webb"
To:
Sent: Monday, August 30, 2004 9:04 AM
Subject: Re: avoiding sales tax on ceramics equipment pruchases
> hey mark...
>
> my understanding.. if you have a tax number anything you will be
reselling..
> clay, raw materials, underglaze, etc. and as someone else has indicated
> cones as well, is salles tax exempt. the govt will get their sales tax
when
> you sell the final product.
> anything you arent reselling ie equipment, brushes, cutoff wires, books,
> etc.. you will need to pay state/provincial sales tax on.
>
> i have a friend up in canada who bought a commercial gas kiln from
somewhere
> in the states several years ago and didnt pay sales tax when it crossed
the
> border. they just audited her this year and had a real creep of an auditor
> as well. The audit came just before the statute of limitations ran out (2
> months short i think) and she had to pay the sales tax and interest from
the
> purchase date.
>
> you can get the final word if you contact your particular State's Sales
Tax
> Office to be sure. I am sure they would be glad to answer any questions
you
> have on the subject.
>
> anne
>
>
> >From: Mark Pitney
> >Reply-To: Clayart
> >To: CLAYART@LSV.CERAMICS.ORG
> >Subject: Re: avoiding sales tax on ceramics equipment pruchases
> >Date: Sat, 28 Aug 2004 09:27:10 EDT
> >
> >Hi everyone,
> >I have been reading this thread on out of state sales and taxes and I am
> >getting a little confused. If I purchase anything that I am going to use
to
> >make
> >a product and then sell that product and charge sales tax I don't pay tax
> >on
> >the purchase. Or so I have been led to believe. Is this not so? I would
> >really appreciate any expertise that can be offered. I really do not
want
> >to wind
> >up in a predicament because I don't know or think I am doing the right
> >thing
> >Thanks
> >Cindy & Mark
> >The Mudpit
> >228 Manhattan Ave.
> >Brooklyn, N.Y. 11206
> >718-218-9424
> >_www.mudpitnyc.com_ (http://www.mudpitnyc.com/)
> >mudpitnyc@aol.com
> >
>
>___________________________________________________________________________
___
> >Send postings to clayart@lsv.ceramics.org
> >
> >You may look at the archives for the list or change your subscription
> >settings from http://www.ceramics.org/clayart/
> >
> >Moderator of the list is Mel Jacobson who may be reached at
> >melpots@pclink.com.
>
> _________________________________________________________________
> Express yourself instantly with MSN Messenger! Download today - it's FREE!
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>
____________________________________________________________________________
__
> Send postings to clayart@lsv.ceramics.org
>
> You may look at the archives for the list or change your subscription
> settings from http://www.ceramics.org/clayart/
>
> Moderator of the list is Mel Jacobson who may be reached at
melpots@pclink.com.
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