On June 21, 2018, the United States Supreme Court fundamentally changed the rules for collection of sales tax by Internet-based retailers. In its decision in South Dakota v. Wayfair Inc., the Court effectively stated that individual states can require online sellers to collect state sales tax on their sales.
RR Auction is a remote seller and we are now required to collect Sales/Use Tax from our bidders. The states that we have nexus in we will be required to collect and remit sales tax on your behalf. Each state has different requirements to meet nexus. When RR Auction has achieved a certain monetary and/or invoice threshold in each state we will apply sales tax to your total invoice. Please review our Sales Tax Schedule to see the states that are affected and changes as they occur at https://www.rrauction.com/Sales-Taxes If we have not achieved nexus in a particular state it is still your responsibility to pay sales tax on your purchases.
The sales tax rate is determined by the State, Country, and City where purchases are shipped to. If you decide to pick up your purchases at our New Hampshire location you will not be required to pay sales tax. The State of New Hampshire does not have a general sales and use tax. All purchases picked up at our Massachusetts location will be taxed at the current rate of 6.25%.
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.
If you have a resale number please email [email protected] or fax to (603) 732-4288 a copy of your state resale certificate and you will be exempt from paying sales tax.
This schedule is subject to change. Please check this page for updates as the information contained herein is always the latest available.
State | Effective Date |
---|---|
ALABAMA | December 2022 |
ALASKA | |
ARIZONA | December 2019 |
ARKANSAS | January 2022 |
CALIFORNIA | April 2019 |
COLORADO | May/June 2019 |
CONNECTICUT | May 18, 2020 |
DELAWARE | |
DIST OF COLUMBIA | |
FLORIDA | July 1, 2021 |
GEORGIA | May/June 2019 |
HAWAII | |
IDAHO | |
ILLINOIS | May/June 2019 |
INDIANA | January 1st, 2022 |
IOWA | January 2022 |
KANSAS | October 2019 |
KENTUCKY | February 2020 |
LOUISIANA | |
MAINE | January 2022 |
MARYLAND | June/July 2019 |
MASSACHUSETTS | April 2014 |
MICHIGAN | May/June 2019 |
MINNESOTA | May/June 2019 |
MISSISSIPPI | |
MISSOURI | |
MONTANA | |
NEBRASKA | January 2022 |
NEVADA | February 2020 |
NEW HAMPSHIRE | |
NEW JERSEY | May/June 2019 |
NEW MEXICO | |
NEW YORK | April 2019 |
NORTH CAROLINA | January 1st, 2022 |
NORTH DAKOTA | |
OHIO | February 2020 |
OKLAHOMA | May/June 2019 |
OREGON | |
PENNSYLVANIA | January 2020 |
RHODE ISLAND | May/June 2019 |
SOUTH CAROLINA | |
SOUTH DAKOTA | |
TENNESSEE | October 1st 2021 |
TEXAS | May/June 2019 |
UTAH | January 2022 |
VERMONT | |
VIRGINIA | February 2020 |
WASHINGTON | May/June 2019 |
WEST VIRGINIA | |
WISCONSIN | May/June 2019 |
WYOMING |
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