What are your Sales and Use Tax Requirements?
See important Colorado, Kentucky, Oklahoma, South Carolina, South Dakota and Vermont sales and use tax information, regarding tax you may owe directly to the Commonwealth of Kentucky or states of Colorado, Oklahoma, South Carolina, South Dakota and Vermont respectively, as you may have additional tax requirements on your purchases from OfficeSuperSavers where the product is shipped into one of these states.
If tax is not collected on your order, the state of Colorado requires that a Colorado purchaser file a sales and use tax return at the end of the year reporting all taxable purchases that were not taxed and pay the taxes associated with those purchases. The purchase is not exempt from Colorado sales or use tax merely because it is made over the Internet.
OfficeSuperSavers is not required to and does not collect Kentucky sales or use tax. Purchases may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky. Purchases are not exempt merely because it is made over the Internet, by catalog, or by other remote means. The Commonwealth of Kentucky requires Kentucky purchasers to report all purchases of tangible personal property or digital property that are not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law. The tax may be reported and paid on the Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue. We are required to make the notice above on Kentucky purchases based on Kentucky Revised Statute 139.450.
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
. We are required to provide the notice above for Oklahoma purchases based on Oklahoma law (HB 2359) enacted in June 2010.
South Carolina customers may owe use tax on purchases made from OfficeSuperSavers.com. S.C. Code Ann. Â§ 12-36-2691(E)(3) requires us to provide South Carolina customers a notification of the total sale price amount for purchases made from OfficeSuperSavers.com to customers that had purchases delivered to South Carolina. Payment and reporting information can be found on the South Carolina Department of Revenue's Website
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
. We are required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011.
Purchases shipped to Tennessee may be subject to Tennessee Use Tax (T.C.A. Â§ 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. Tennessee Code T.C.A. Â§ 67-6-515(f)(3) requires us to provide a notification of the total sale price amount for purchases made from OfficeSuperSavers.com to customers that had purchases delivered to Tennessee. Payments of applicable Tennessee use tax may be made through the Tennessee Department of Revenue's Website
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.