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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 not exhaustive as sales tax rules are changing constantly so please review your own state’s rules regarding the payment of sale 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. 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.

Kentucky: Out-of-state retailers not required to collect Kentucky use tax who again expect less than $100,000 in gross sales to Kentucky residents and businesses in the current calendar year to provide notice in their retail catalogs and on their retail websites, online auction websites, and invoices and similar documents that purchasers of nonexempt tangible personal property or digital property for storage, use, or other consumption in Kentucky must report and pay use tax on the property to the Kentucky Department of Revenue.

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)

Oklahoma: 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. We are required to provide the notice above for Oklahoma purchases based on Oklahoma law (HB 2359) enacted in June 2010.

Rhode Island: At the time of purchase, 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.  On or before January 31 of each year retailers must send a written notice to all in-state customers who have cumulative annual taxable purchases from the non-collecting retailer totaling $100 or more for the prior calendar year. 

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.  Use the total sales price included on your notification e-mail when completing your income tax return in order to calculate any use tax owed - unless you've already paid the tax or your purchases are otherwise not subject to tax. This information should not be used for any federal income tax reporting purposes.

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.

Vermont: 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.

Washington: The seller must provide a notice to each consumer at the time of each retail sale that must include A statement that neither sales nor use tax is being collected or remitted upon the sale; A statement that the consumer may be required to remit sales or use tax directly to the Washington State Department of Revenue (department); and Instructions for obtaining additional information from the department regarding whether and how to remit the sales or use tax to the department.

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