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State Sales Tax Reporting By State

Customers purchasing from ReSoft International LLC, and shipping to the following states may have additional tax reporting and payment requirements.  This document is by no means exhaustive as sales tax rules are changing constantly so please review your own state’s rules regarding the payment of sales and use taxes.

Colorado: Colorado HB 1193, enacted in February 2010, requires online retailers to provide a detailed purchase report to customers with more than $500 of annual Colorado purchases by January 31 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 31. https://www.colorado.gov/pacific/tax/usetax

Kentucky: ReSoft International LLC is not required to and does not collect Kentucky sales or use tax. A purchase may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky. The purchase is 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. These forms and corresponding instructions may be found on the Kentucky Department of Revenue's Internet Web site. "Retailers may provide a prominent reference to a supplemental page or electronic link that contains the required notification language. In this case, the referring language must state "See important Kentucky sales and use tax information regarding tax you may owe directly to the Commonwealth of Kentucky. More at https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx

Louisiana: By January 31st of each year, a remote seller must send to each Louisiana purchaser an annual notice containing the total amount paid by the purchaser to the retailer for property or taxable services in the preceding calendar year. The notice must list the dates and amounts of purchases if available, state whether the property or service is exempt from tax if known by the retailer, give the name of the retailer, and state that Louisiana use tax may be due.  By March 1st of each year, a remote seller must file with the Louisiana Department of Revenue an annual statement for each Louisiana purchaser which includes the total amount paid by the purchaser to that retailer for property or taxable services in the preceding calendar year. The statement shall not contain detail as to the property or services purchased. (Act 569 (H.B. 1121), Laws 2016, effective July 1, 2017). More at http://www.revenue.louisiana.gov/SalesTax/GeneralSalesAndUseTax

Oklahoma: Out-of-state retailers who are not required to collect Oklahoma use tax and who make sales of tangible personal property to Oklahoma customers for use in the state, must, by February 1st of each year, provide each of these customers a statement of the total sales made to them during the preceding calendar year. The statement must contain language substantially similar to: "You may owe Oklahoma use tax on purchases you made from us during the previous tax year. The amount of tax you owe is based on the total sales price of [insert total sales price] that must be reported and paid when you file your Oklahoma income tax return unless you have already paid the tax. https://www.ok.gov/tax/Businesses/Tax_Types/Business_Sales_Tax/Oklahoma_Sales_Tax_Information_and_Rates/

Rhode Island: Rhode Island requires retailers to notify in-state customers that sales or use tax is due on taxable purchases made from the non-collecting retailer and that Rhode Island requires the in-state customer to file a sales or use tax return. ReSoft International should post the Website Notice on it's website, Notify the customer at the time of purchase, Notify the customer within 48 hours of purchase (48-HourNotice), send customer with $100+ in annual purchases the Annual Notice by January 31st; and provide by February 15th each year the Annual Attestation that the notice requirements were fulfilled. http://www.tax.ri.gov/Non-collecting%20retailers/index.php

South Carolina: South Carolina customers may owe use tax on purchases made from ReSoft International LLC. Payment and reporting information can be found on the South Carolina Department of Revenue's Website. S.C. Code Ann. § 12-36-2691(E)(3) requires us to provide South Carolina customers a notification of the total sale price amount for purchases made from ReSoft International LLC.  https://dor.sc.gov/tax/sales

South Dakota: 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're required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011. http://dor.sd.gov/Taxes/Business_Taxes/

Tennessee; When ReSoft International LLC makes sales to Tennessee purchasers it will notify the purchaser in a confirmation email that the purchaser may owe Tennessee use tax on the total sales price of the transaction which can be found on the Department of Revenue’s website  - https://www.tn.gov/revenue/taxes/sales-and-use-tax.html .

Vermont: Effective July 1, 2017, Vermont has enacted legislation that requires non-collecting vendors making sales into Vermont to file with the Department of Taxes on or before January 31 of each year a copy of the notice notifying purchasers that sales or use tax is due on nonexempt purchases they make from the vendor and that Vermont requires the purchaser to file a sales or use tax return. The submission of this document relates to the annual notice that must be sent to all customers who made more than $500 in purchases from a non-collecting vendor. http://tax.vermont.gov/business-and-corp/sales-and-use-tax

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