Sales Tax Requirements

Orders Subject to Sales Tax

Companies selling over the Internet are subject to the same sales tax collection requirements as any other retailers. The amount of tax charged depends upon many factors including the type of item purchased and the destination of the shipment.

All items sold on the SmallParts.com website are sold by Amazon.com LLC. Orders shipped to destinations in the states of Kansas, Kentucky, New York, North Dakota, or Washington are subject to tax.

How Tax Is Calculated

If an item is subject to sales tax in the state to which the order is shipped, tax is generally calculated on the total selling price of each individual item. The tax rate applied to your order will generally be the combined state and local rate for the address where your order was shipped. Therefore, the sales tax rate applied to your order may be different for an order shipped to your home address than it is for an order for the very same item shipped to your work address. SmallParts.com obtains sales tax rates from a leading tax rate service provider.

Note that many factors can change between the time you place an order and the time of credit card charge authorization, which could affect the calculation of sales taxes. The amount appearing on your order as Estimated Tax may differ from the sales taxes ultimately charged. For example, tax law changes may occur between order placement and credit card charge authorization that could result in an increase or decrease in taxes charged.

Tax-Exempt Customers

SmallParts.com is an Amazon.com, LLC Company. Through Amazon’s Tax Exemption program, eligible customers can now proactively take advantage of their tax exempt status when purchasing items on SmallParts.com. If your organization is exempt from sales taxes, you may apply online at Amazon.com for tax-exempt status. Once approved, you will not be charged sales taxes on any subsequent purchases at SmallParts.com, or on certain purchases at Amazon.com. Customer exemptions will remain active until the expiration of their tax exemption certificate.

In order to establish and maintain your tax exempt status, you must provide us with a valid tax exemption certificate for the state(s) where you are located, and update your certificate on a periodic basis in accordance with state laws and/or our Terms & Conditions. Exemption certificates must include the correct entity name: Amazon.com, LLC.

Go to Amazon.com to learn more and apply online. After completing the process, you will see a message "You’ve successfully uploaded your tax exemption information." You may then view your Amazon Tax Exemption status by returning to the "Amazon Tax Exemption Program" section of "Your Account." Please allow 3 business days for Amazon to review your documentation.

Learn more and apply online at Amazon.com!

Effect of the Internet Tax Freedom Act

Companies selling over the Internet are subject to the same sales tax collection requirements as any other retailers. Remote sellers (including Internet retailers and catalog companies) are generally required to collect taxes where they have a physical selling presence. If they do not have any such presence, they are not required to collect sales taxes.

The Internet Tax Freedom Act (ITFA) has been renewed through November 1, 2014.

Please note, the ITFA was primarily intended to prevent state and local governments from imposing new or discriminatory taxes on Internet transactions and on Internet access. Despite the name of the Act, ITFA does not preclude state and local governments from imposing existing sales tax collection requirements on companies selling over the Internet.

Sales Tax in Colorado, Oklahoma, South Carolina, South Dakota, Tennessee and Vermont

We do not collect sales or use taxes in all states. 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. Details of how to file these returns may be found at the websites of your respective taxing authorities.

Colorado:

Colorado HB 1193, enacted in February 2010, required online retailers to provide a detailed purchase report to customers with more than $500 of annual Colorado purchases by January 31st and to provide a summary purchase report with the total amount of each customer's annual Colorado purchases to the Colorado Department of Revenue by March 31st. This law is currently the subject of a legal challenge brought by the Direct Marketing Association and others. In the meantime, the U.S. District Court has suspended enactment of the law while the legal challenge proceeds.

Oklahoma:

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.

South Carolina:

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 are required to provide this notice based on South Carolina law Section 12-36-2691(E)(1).

South Dakota:

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. We are required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011.

Tennessee:

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 https://apps.tn.gov/usetax.

Vermont:

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.