For States where GigaTrak is required to collect sales/use tax, GigaTrak charges sales/use tax on all Customers’ purchases unless furnished with a valid Tax Exemption Certificate. If customer makes a tax-free purchase from GigaTrak and it is later determined, by a State or Local Department of Revenue, that the purchase was a taxable purchase, customer shall be responsible and agrees to make payment to GigaTrak of the appropriate sales/use tax, along with any applicable interest and penalties that are assessed by the State or Local Department of Revenue.
Your State may require you to file a use tax return when sales tax is not paid at the time of purchase. If GigaTrak does not collect sales tax, we may have to provide information to you and the Department of Revenue about the purchases you made where sales tax was not paid. Visit your State’s website for more information on your tax code. GigaTrak reserves the right to collect any unpaid sales tax, use tax, and penalties mandated by your taxing agencies should you fail to meet your State’s requirements.
If Company does not have a valid Tax Exemption Certificate from customer, Company is required to charge sales/use tax on all customer’s purchases. A Tax Exemption Certificate is not valid if any required information is missing or, if it is a Blanket Certificate, it was issued more than three years before. If customer makes a tax-free purchase from Company and it is later determined, by a State or Local Department of Revenue, that the purchase was a taxable purchase, customer shall be responsible and agrees to make payment to Company of the appropriate sales/use tax, along with any applicable interest and penalties that are assessed by the State or Local Department of Revenue.
Although we, as the seller, are not obligated to collect sales tax in states other than Illinois, Indiana, and Wisconsin this purchase is subject to state sales tax unless it is specifically exempt from taxation. For states where Company is not required to collect sales/use tax, Customer is responsible to report and pay all applicable sales/use tax to their state according to that state’s rules. This purchase is not exempt merely because it is made over the Internet or by other remote means. Your state, if it imposes a sales tax, requires that you report and pay the tax due on your purchases. Retailers that do not collect sales tax, including ourselves, will provide you an end-of-year summary of your purchases to assist you in reporting and paying the tax due. Details of how to file this return may be found on your state’s department of revenue website. Please note that we may be required by law to provide your state’s department of revenue with a report of the total amount of all of your purchases from us at the end of the year.