Sales and Use Tax

Important Sales and Use Tax Information

Certain states require out-of-state businesses to provide notices relating to sales and use tax, if the businesses sell more than a specified volume of goods to state residents.  While dtSearch Corp may not have sufficient business with all of these states to be subject to the requirements, out of an abundance of caution and in an effort to voluntarily provide the requested notifications whether or not they are required, dtSearch Corp. is including these notices on its web site and in connection with sales transactions.

If you reached this page searching for information on sales tax notice requirements, please do not rely on this list as a reference.  We are not tax experts, states are constantly changing their laws, and we may have missed something.  Some useful sources of information are: https://www.taxjar.com, https://www.avalara.com, and https://www.salestaxinstitute.com.

Web Site Notices

General notice for all states that have a sales tax

State that have a sales tax on tax electronically delivered software will generally require purchasers to pay use tax if sales tax is not charged at the time of the sale.  This is the best reference we have found summarizing which states do this:

https://www.avalara.com/us/en/blog/2017/10/sales-tax-on-software-a-visual-guide-by-state.html

If your state taxes electronically delivered software purchased over the internet, and dtSearch Corp. did not collect sales tax at the time of the sale, then under state law you are generally required to file a use tax return reporting the purchase and paying the tax. 

For information on the requirements applicable in your state, please see this page for a list of links to state tax agencies:

https://www.taxadmin.org/state-tax-agencies

Louisiana Notice

Louisiana  sales or use tax may be due in connection with the purchase and delivery of tangible personal property to Louisiana  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 state.   There is no exemption specifically based on the fact that a purchase is made over the internet, by catalog, or by other remote means.

Kentucky Notice

dtSearch Corp. is not required to and does not collect Kentucky sales or use tax.  The purchase may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky.  The purchase is not exempt merely because it is made over the Internet, by catalog, or by other remote means.  The Commonwealth of Kentucky requires Kentucky purchasers to report all purchases of tangible personal property or digital property that are not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law. The tax may be reported and paid on the Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue. These forms and corresponding instructions may be found on the Kentucky Department of Revenue’s Internet Web site. [https://revenue.ky.gov/Pages/index.aspx]

Oklahoma Notice

Oklahoma  sales or use tax may be due in connection with the purchase and delivery of tangible personal property to Oklahoma 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 state.  This notice is required pursuant to 68 O.S. §1393.

Pennsylvania Notice

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.

Rhode Island Notice

Rhode Island Sales & Use Tax Notice: Please be advised that pursuant to Rhode Island General Laws §§ 44-18-18 and 44-18-20, sales or use tax is due on taxable purchases made from dtSearch Corp. If tax was not paid at the time of purchase, the State of Rhode Island requires all customers who use, store, or otherwise consume taxable goods and services in Rhode Island to file a signed use tax return, Form T-205. This form is available on the Rhode Island Division of Taxation’s website (www.tax.ri.gov).

Form T-205 is due on or before the 20th day of each month following the month in which purchases are made, and must be accompanied by a remittance for the amount due. Checks and money orders should be made payable to the Tax Administrator.

 Please contact the Rhode Island Division of Taxation at (401) 574- 8955 or tax.excise@tax.ri.gov with any questions.  August 2017 Notice 2017-05

South Dakota Notice

dtSearch Corp. is not required, and does not collect South Dakota sales or use tax. The purchase is subject to state use tax unless it is specifically exempt from taxation. The purchase is not exempt merely because the purchase is made over the Internet, by catalog, or by other remote means.  The state requires each South Dakota purchaser to report any purchase that was not taxed and pay tax on the purchase. 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 [https://dor.sd.gov/].

Washington State Notice

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).

Transactional Notices

Colorado

dtSearch Corp. is not required to, and does not, collect Colorado sales or use tax. Under Colorado law, purchases are not tax-exempt merely because they were made over the internet or because a seller is not required to collect Colorado tax. Colorado law requires Colorado purchasers to review untaxed purchases and, if any tax is owed, file a Colorado use tax return and pay any tax due. Visit Colorado.gov/Tax/Usetax for more information.

Georgia Notice

Sales or use tax may be due to the State of Georgia on this purchase. Georgia law requires certain consumers to file a sales and use tax return remitting any unpaid taxes due to the State of Georgia.

Louisiana Notice

Louisiana  sales or use tax may be due in connection with the purchase and delivery of tangible personal property to Louisiana  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 state.   There is no exemption specifically based on the fact that a purchase is made over the internet, by catalog, or by other remote means.

http://revenue.louisiana.gov/SalesTax/GeneralSalesAndUseTax

Kentucky Notice

dtSearch Corp. is not required to and does not collect Kentucky sales or use tax.  The purchase may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky.  The purchase is not exempt merely because it is made over the Internet, by catalog, or by other remote means.  The Commonwealth of Kentucky requires Kentucky purchasers to report all purchases of tangible personal property or digital property that are not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law. The tax may be reported and paid on the Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue. These forms and corresponding instructions may be found on the Kentucky Department of Revenue’s Internet Web site. [https://revenue.ky.gov/Pages/index.aspx]

Oklahoma Notice

Oklahoma sales tax was not collected on this sale. Therefore, you may be required to remit use tax directly to Oklahoma on your purchase if the items are subject to Oklahoma sales tax. Please visit this link [https://www.ok.gov/tax/Businesses/Tax_Types/Business_Sales_Tax/Oklahoma_Sales_Tax_Information_and_Rates/]  to learn more about your use tax obligations under Oklahoma law.  The notice is required by 68 O.S. §1393

Pennsylvania:

Pennsylvania sales tax was not collected on this sale. Therefore, you may be required to remit use tax directly to the Commonwealth on your purchase if the items are subject to Pennsylvania sales tax. Please visit this link [http://www.revenue.pa.gov/GeneralTaxInformation/Tax%20Types%20and%20Information/SUT/UseTax/Pages/default.aspx]  to learn more about your use tax obligations under Pennsylvania law.

Rhode Island

Rhode Island Sales & Use Tax Notice

Please be advised that pursuant to Rhode Island General Laws §§ 44-18-18 and 44-18-20, sales or use tax is due on taxable purchases made from dtSearch Corp. If tax was not paid at the time of purchase, the State of Rhode Island requires all customers who use, store, or otherwise consume taxable goods or services in Rhode Island to file a signed use tax return, Form T-205. This form is available on the Rhode Island Division of Taxation’s website (http://www.tax.ri.gov).

Form T-205 is due on or before the 20th day of each month following the month in which purchases are made, and must be accompanied by a remittance for the amount due. Checks and money orders should be made payable to the Tax Administrator.

Please contact the Rhode Island Division of Taxation at (401) 574-8955 or tax.excise@tax.ri.gov with any questions.

Washington

dtSearch Corp. 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.

Vermont

dtSearch Corp. does not collect Vermont sales and use tax.  If Vermont sales tax is due on this purchase and it is not exempt from Vermont sales and use tax, Vermont requires the purchaser to pay the use tax due on his or her tax return.