HRM USA, Inc has established Nexus in multiple states. If an item is subject to sales tax in the state to which the order is shipped, tax is calculated on the total selling price of each individual item.
Customers purchasing on HRM USA Inc Websites and shipping to Colorado, Oklahoma, South Carolina, South Dakota, or Vermont may have additional tax requirements.
- Colorado - If tax has not collected on your order, the state of Colorado requires that a Colorado purchaser file a sales and use tax return at the end of the year reporting all taxable purchases that were not taxed and pay the taxes associated with those purchases. Colorado does not consider sales or use tax exempt because it is made over the Internet.
- Oklahoma - Tax may be reported and paid on an Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return [Form 21-1]. The referenced forms and corresponding instructions are available to view on the Oklahoma Tax Commission website. We are required to provide the notice above for Oklahoma purchases based on Oklahoma law (HB 2359) enacted in June 2010.
- South Carolina - South Carolina may require you to file use tax on your purchase based on the total sales price of the purchase made online. Please visit www.sctax.org to pay the use tax or you may report and pay the tax on your South Carolina Income Tax form.
- South Dakota - Sales / Use 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. South Dakota does not consider sales or use tax exempt because it is made over the Internet. We're required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011.
- Vermont - Sales and Use Tax may be reported and paid on the Vermont use tax form. The use tax form and corresponding instructions are available on the Vermont department of taxes website. We are required to provide the notice above for Vermont purchases based on Vermont law (H 436) enacted in May 2011.