Sales Tax Requirements |
All Companies selling over the Internet are subject to the same sales tax collection requirements as any other retailer in the United States. Internet retailers are usually required to collect taxes where they have a physical selling presence. This bookstore is operated by Maserati North America, Inc. and is required to collect sales taxes in all 50 United States. NOTE: Electronically downloaded and on-line viewed (non-tangible) products are not subject to sales taxes. The Internet Tax Freedom Act (ITFA), which was signed into law on October 21, 1998, was intended to prevent state and local governments from imposing new or discriminatory taxes on Internet transactions and on Internet access. Despite the name of the Act, ITFA does not preclude state and local governments from imposing existing sales tax collection requirements on companies selling over the Internet. The sales tax charged can depend on many factors, including the type of item purchased, the identity of the seller, and the destination of the shipment. Items sold by Maserati Online Technical Bookstore and shipped to destinations in the 50 United States are subject to sales tax. If an item is subject to sales tax in the state to which the order is shipped, tax is generally calculated on the total selling price of each individual item. In accordance with state tax laws, the total selling price of an item will usually include shipping and handling charges and discounts. The tax rate used on your order will be the combined state and local rate for the address where your order was shipped at the time it was shipped. Maserati Online Technical Bookstore obtains sales tax rates from a leading tax rate service provider. Maserati Online Technical Bookstore can accept proof of tax-exempt status from any dealer, agency, customer or United States Government official purchases provided that the appropriate Tax Exemption or Resale records have been filed with Maserati Online Technical Bookstore. Orders will not be processed until a valid Tax Exemption or Resale Certificate is received. United States Government PurchasersSales tax does not apply to purchases made by the United States Government. In order to document that a sale has been made to the U.S. Government, we need to obtain a copy of one of the following: Dealers, Agencies or Customers Sales tax does not apply to purchases for resale. In order to document that a sale has been made for resale to the end user, we need to obtain a copy of the State Tax Exemption or Resale Certificate. The Certificate must be completed as follows: First, place your order through our Web site. After you've placed your order, please submit the necessary information as listed above by fax in order to receive a refund of any sales tax. Our fax number is (414) 466-0840, Attention: maseratitechinfo.com Tax Exempt. Please include the following: NOTE: While you need to submit this information to us only once each year, you do need to contact us after placing each order to ensure you are refunded the tax on your purchase. Maserati Online Technical Bookstore will keep the Certificate on file for a period of one year. If you submit a single-use exemption certificate, you will need to resubmit a new certificate with each order. The original, fully executed Tax Exemption or Resale Certificate must be mailed within 10 business days to: Maserati Aftersales Dept. |