Build.com, Inc is located in California and maintains inventory in Iowa and is obligated to collect sales tax on any items shipped to destinations in California and Iowa. We are not obligated to, and do not, collect sales tax on orders shipping to destinations outside of California and Iowa.
For those customers purchasing from Build.com and shipping to California, Colorado, Oklahoma, South Dakota or 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.
Sales Tax is collected for all orders shipping to California unless a valid resale certificate is presented prior to purchase. Current sales tax rate is 7.5%.
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.
Sales Tax is collected for all orders shipping to Iowa unless a valid resale certificate is presented prior to purchase. Current sales tax rate is 6.0% plus a 1% local option tax in some jurisdictions.
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.
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.
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.
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).
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.
If tax has been charged on a recent order and you need to take advantage of your tax exempt status, Customer Service can facilitate a refund. You will a copy of your California Resale Certificate (www.boe.ca.gov/pdf/boe230.pdf) and your Seller’s Permit.
How to submit this information Please submit the necessary information by fax in order to receive a refund of California Sales Tax. Our fax number is (530) 566-1893.
Please include the following:
- Your order number (number 8 digits long)
- E-mail address
- Acceptable proof of your exempt status (as outlined above)
- The name of the organization that purchased the items
- Mark your fax "Attn: Build.com Tax Exempt"
United States Government Purchasers
Sales tax does not apply to purchases made by the United States Government. In order to document that a sale has been made to the U.S. Government, we need to obtain a copy of one of the following:
- Federal tax ID certificate
- Certificate of exempt status
- Photocopy of your qualified U.S. Government Credit Card (Smart Pay Card)
- Government Voucher
- Check from the U.S. Government payable to Build.com
Effect of the Internet Tax Freedom Act
The Internet Tax Freedom Act (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.
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 ITFA has been renewed through November 1, 2014.
Our Canadian customers will pay taxes based on the province they live in. Taxes will either be the 5% GST + appropriate PST or the combined HST. By ordering goods from Build.com, you hereby authorize Build.com's licensed Canadian customs broker chosen by Build.com to act as your agent, and to transact business with the CBSA (Canada Border Services Agency) to clear your merchandise, account for duties and taxes, to return merchandise through Build.com's Licensed Canadian Customs Broker, and prepare and submit refund claims on your behalf for any merchandise that you return. You understand that the CBSA will send any refund of duties and taxes that were paid on the returned merchandise to the broker, and that you will obtain the refund directly from Build.com. In this connection, you also authorize the customs broker to endorse any refund cheque issued by the CBSA in your name, so that Build.com can be reimbursed.