<table><tr><th>From:</th><th>Richard Joslin &lt;-&gt;</th></tr><tr><td>Sent:</td><td>Tuesday, February 4, 2014 9:33 PM</td></tr><tr><td>To:</td><td>Eileen Alexanderson; Richard D'Agostino</td></tr><tr><td>Cc:</td><td>jeevacation@gmail.com</td></tr><tr><td>Subject:</td><td>Narrows</td></tr></table>

Where Narrows buys from US dealer, Narrows pays sale= tax to US dealer.

Where Narrows buys from non-US dealer, Narrows does =ot pay sales tax to dealer. LDB files sales tax return and pay= sales tax.

Where Narrows re-sells art purchased from US dealer,=Narrows invoices and collects sales tax from purchaser. Nothing owed=to NYS.

Where Narrows re-sells art purchased from non-US dea=er, Narrows invoices and collects sales tax from purchaser. LDB file= sales tax return and pays sales tax to NYS.