Also, when billing takes place at the time of shipment, no tax applies if the merchandise is shipped out of the state pursuant to the contract of the sale. See the chapter, Reporting Taxes, for a description of how to file your sales and use tax returns.It is also best to get tax advice in writing. The purpose of the CISG is to provide a modern, uniform and fair regime for contracts for the international sale of goods. The University is an agency of the State of Michigan exempt from state sales taxes and federal excise taxes. ii. University's Tax-Exempt Status. The City of Oakland has developed this tool to help business owners estimate their City of Oakland Business License Tax. All items on the form should be filled out. What are the main features of this model? Partnership taxes generally include annual return of income, employment taxes, and excise taxes if applicable.