Oklahoma:Oklahoma purchasers can report and pay the tax on the Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return [Form 21-1]. The forms and 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.
Colorado: Colorado HB 1193, which was enacted February of 2010, requires 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.
NOTE:Colorado HB 1193 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.
South Dakota: South Dakota purchasers can report and pay the tax on the South Dakota use tax form. The form and instructions are available at the South Dakota Department of Revenue website.
The notice provided above as per South Dakota law (SB 146) enacted in April 2011.
Tennessee:Purchases shipped to Tennessee may be subject to Tennessee Use Tax (T.C.A. § 67-6-210) unless an exemption exists under Tennessee law. Payments of applicable Tennessee use tax may be made through the Tennessee Department of Revenue’s Website at https://apps.tn.gov/usetax/.
Vermont:Vermont purchasers can report and pay the tax on the Vermont use tax form. The form and instructions available on the Vermont department of taxes website.
Above notice provided as per Vermont law (H 436) enacted in May 2011.