We only collect sales tax in California. For states imposing sales or use taxes, your purchase is subject to use tax unless it is specifically exempt from taxation. Your purchase is not exempt merely because it is made over the Internet or by other remote means. Many states require purchasers to file a sales/use tax return at the end of the year reporting all of the taxable purchases that were not taxed and to pay tax on those purchases. Listed below, to our best knowledge, are states that require retailers to provide notice. It is to your best interest to find out details of how to file these returns at the websites of your respective taxing authorities.
Notice to Oklahoma purchasers:
For Oklahoma purchasers, the tax may be reported and paid on the Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return [Form 21-1]. The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website, www.tax.ok.gov. We are required to provide the notice above for Oklahoma purchases based on Oklahoma law (HB 2359) enacted in June 2010.
Notice to South Carolina purchasers:
Please be aware that you may owe South Carolina Use Tax on your purchases. You may visit www.sctax.org. to pay the use tax or you may report and pay the tax on your South Carolina Income Tax Form. We're required to provide this notice based on South Carolina law Section 12-36-2691(E)(1).
Notice to South Dakota purchasers:
For South Dakota purchasers, the tax may be reported and paid on the South Dakota use tax form. The use tax form and corresponding instructions are available on the South Dakota Department of Revenue website or http://dor.sd.gov/Taxes/Business_Taxes/Publications/PDFs/UseTax-Everyone's0713.pdf. We are required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011.
Notice to Tennessee purchasers:
Please be aware that purchases shipped to Tennessee may be subject to Tennessee Use Tax (T.C.A. § 67-6-210) unless an exemption exists under Tennessee law. A sale is not exempt under Tennessee law because it is made through the Internet. Payments of applicable Tennessee use tax may be made through the Tennessee Department of Revenue's Website at http://www.tn.gov/revenue.
Notice to Vermont purchasers:
For Vermont purchasers, the tax may be reported and paid on the Vermont use tax form. The use tax form and corresponding instructions are available on the Vermont department of taxes website. We are required to provide the notice above for Vermont purchases based on Vermont law (H 436) enacted in May 2011.
Notice to Kentucky purchasers:
Please be aware that you may owe the Commonwealth of Kentucky Use Tax on your purchases. You may visit http://revenue.ky.gov/individual/usetax.htm for referenced forms and filing instructions. We're required to provide this notice in accordance with KRS 139.450.