The Dwyer Instruments, Inc. sales tax collection obligations will change effective January 1, 2019.
Products delivered to the following states will include all applicable sales taxes unless a valid resale or exemption certificate is provided to our company, firstname.lastname@example.org.
|Alabama||Hawaii||Maine||Missouri||North Dakota||South Dakota||West Virginia|
|Connecticut||Kentucky||Minnesota||New York||Rhode Island||Vermont|
|Georgia||Louisiana||Mississippi||North Carolina||South Carolina||Washington|
The information below addresses recent pronouncements related to sales tax regulations and the impact on Dwyer Instruments, Inc.
South Dakota v. Wayfair, Inc.
On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf. The court overruled Quill Corp. v. North Dakota and the requirement that a retailer must have a physical presence in a state before the retailer can be required to collect sales tax in the state. The Court also noted several features of the South Dakota law that are designed to prevent unfair treatment for businesses who sell goods and services. These features include South Dakota’s exceptions for small sellers, the prospective application of the sales tax collection requirement, and membership in the Streamlined Sales and Use Tax Agreement.
States adopting this decision for purposes of their sales tax enforcement have included an exception for small sellers, which only requires retailers to collect sales tax if the retailer sells $100,000 or more in products and/or services or makes 200 or more separate sales transactions into the state.
Our company was impacted by this decision. Accordingly, our company will collect sales tax on shipments into those states noted above effective January 1, 2019. If your company is exempt from sales tax on shipments into these states, please provide a resale/exemption certificate to our company via email, email@example.com, to exempt your purchases.
We truly appreciate your attention to this matter and endeavor to make this transition successful. Please feel free to contact our sales tax department with any questions you may have via email: firstname.lastname@example.org or telephone: (219) 879-8868.
You collect sales tax in many states. In which states do you collect sales tax?
Effective January 1, 2019, we collect in all states except: Alaska, Arkansas, Delaware, Florida, Idaho, Kansas, Montana, New Hampshire, New Mexico, Oregon and Virginia.
Which state’s sales tax will you charge on my invoice?
Sales tax is based on the ship-to address designated on your purchase order.
My purchases are exempt. How can I exempt my purchases from sales tax?
Please send your certificate to email@example.com. Including your customer number, sales order, purchase order or invoice number in your message will allow for faster processing of your request.
Who can I contact at your organization if I have questions about the sales tax amount charged on my invoice?
Please contact our office at 219-879-8868 and request to speak with the sales tax department.