Unless otherwise noted, items sold are
subject to sales tax in select states in accordance with the applicable laws of
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.
Please note: The sales tax indicated on the checkout form is an estimate. The sales tax ultimately charged to your credit card will be calculated when your credit card charge is authorized and will reflect applicable state and local taxes.
We currently collect sales tax in the following states: NY and as of
Oct 1, 2018: NJ, IL, MI and July 1,2019 PA and VA
NY Local Sales Tax: When an order is shipped to
New York State, the law requires that local sales tax be added to the order
total, including any shipping charges. Purchases in our store are subject to
local sales tax.
There are new regulations regarding sales tax that vary from state to state.
Reporting only - in these states we will be required to report
the sales/use tax due on all sales to the state and you will receive a yearly
summary as required per state: (reports will include you name, address,
billing address, type of parts (auto parts), amount of sales,)
currently: Pennsylvania and Washington State:
as of 7/2019 PA is changing from report to collect (you will get notice for
all sales from Jan-June 2019,
and as of July1st 2019 we will collect tax for sales in PA)
PA: Pennsylvania sales or use tax may be due in connection with the purchase and delivery of tangible personal property to Pennsylvania individuals and businesses.
The purchaser is required to file a use tax return if tax is due in connection with the purchase and delivery in the Commonwealth.
This notice is required pursuant to the provisions of the Tax Reform Code of 1971. 72 P.S. § 7213.2.
WA Washington State: - Notice: - as of July 1, 2019 - we are no longer required to post this notice
and we are not required to send any notices to customer nor to the state - We do not meet the threshold to collect Tax in WA State.
Sales delivered or sourced to Washington:
Sales or use tax is due on certain purchases delivered or sourced to Washington. Washington requires you to file a use tax return when sales tax is not paid at the time of purchase. This message is required under the Revised Code of Washington 82.13.020(2)(a)(i).
Long Island Corvette Supply, Inc. is not required to, and does not, collect Washington sales or use tax. Under Washington law, purchases are not tax-exempt merely because a seller is not required to collect Washington’s tax. Washington law requires Washington purchasers to review untaxed purchases and, if any tax is owed, file a Washington use tax return and pay any tax due. Visit dor.wa.gov/consumerusetax for more information.
Sales Tax forms - If you have a sales tax form and parts are for
re-sale - complete Tax form for your state and send it in.
we are putting all #s on file so that if we meed requirements in other states we will be ready.
you can check on your states web site (or google the state and re-sale
tax form) - we need the signed form .
read more about it here:
The Supreme Court’s landmark decision in June ended a quarter-century of unequal tax treatment. The ruling reversed the conclusion the court came to in 1992’s Quill Corp. v. North Dakota, which held that online sellers could be required to collect sales tax only in states where they had a physical presence such as a store, office or warehouse. That ruling left sales tax uncollected on most online sales and gave internet sellers an unfair price advantage over bricks-and-mortar merchants. (Consumers are legally required to report untaxed purchases and pay the sales tax as “use” tax but most are unaware of the requirement and compliance is low.)
Wayfair vs South Dakota
SUPREME COURT OF THE UNITED STATES Syllabus SOUTH DAKOTA v. WAYFAIR, INC., ET AL. CERTIORARI TO THE SUPREME COURT OF SOUTH DAKOTA No. 17–494. Argued April 17, 2018—Decided June 21, 2018
Some states are still revising there laws regarding sales tax nexus for out
of state vendors, we are keeping track and will comply as required.
Each state makes it's own nexus rules based on sales and transactions.