We are not obligated to, and 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's specifically exempt from taxation. Your purchase is not exempt merely because it's 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 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. Please contact a tax advisor or CPA with questions.
Build.com, Inc. participates in the Simplified Seller Use Tax program. Build.com is not located in Alabama but is obligated to collect Sales Tax on any items shipped to destinations in Alabama. Sales Tax is collected for all orders shipping to Alabama unless a valid Tax Certificate of Exemption (Form STE – 1) is presented prior to purchase. The current sales tax rate is 8%.
Build.com, Inc. is located in California and we are obligated to collect California Sales Tax on any items shipped to destinations in California. Sales Tax is collected for all orders shipping to California unless a valid resale certificate is presented prior to purchase. The current sales tax rate is 7.5%.
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. 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.
Many Florida citizens are not aware that this Florida has a "use tax." Use tax normally applies to items purchased outside Florida which are brought or delivered into the state and would have been taxed if purchased in Florida. This includes purchases made over the internet. The use tax rate is the same as the sales tax rate, 6%. Build.com is an out-of-state seller so it is your responsibility to comply with Florida law. You must submit payment directly to the Florida Department of Revenue. This payment is required by section 212.06(8), Florida Statutes. You can file and pay use tax online or complete an Out-of-State Purchase Return (Form DR-15MO).
Build.com has a location in Iowa so Sales Tax is collected for all orders shipping within the state 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.
Persuant to H.B. 440, we are required to provide notice that Build.com is not required to and does not collect Kentucky sales or use tax. Any purchases made may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky. Purchases are not exempt merely because they are made over the internet, by catalog, or by other remote means. Kentucky requires Kentucky purchasers to report all purchases of tangible personal property that is not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law.
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, http://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 http://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's made through the Internet. Payments of applicable Tennessee use tax may be made through the Tennessee Department of Revenue website at http://tn.gov/revenue/faqs/salesandusefaq.shtml.
If the state of Alabama, California or Iowa recognizes you as Sales Tax exempt and you need to take advantage of your tax exempt status, Customer Service can assist you. Please contact a Sales Representative at 800-375-3403 or email firstname.lastname@example.org with a copy of the tax exemption form for the state that you are shipping to.
Alabama: Alabama Sales Tax Certificate of Exemption (Form STE – 1) shall be issued by the Alabama Department of Revenue through this request form http://revenue.alabama.gov/salestax/stexa1.pdf
California: California Resale Certificate www.boe.ca.gov/pdf/boe230.pdf
Iowa: Iowa Sales Tax Exemption Certificate https://tax.iowa.gov/sites/files/idr/forms1/SalesTaxExemptionCertif%2831014%29.pdf
If Sales Tax has been charged on a recent order and you need to take advantage of your tax exempt status, Customer Service can assist you and facilitate a refund. Please contact a Sales Representative at 800-375-3403 or email email@example.com with a copy of the tax exemption form for the state that you shipped to.
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
- Government Voucher
- Check from the U.S. Government payable to Build.com
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 checks issued by the CBSA in your name, so that Build.com can be reimbursed.