Dear Motor State Distributing Customer,
Across the country, states have been changing their sales tax collection requirements to address web-based and drop-ship type sales. This has led to significant changes in how businesses have to collect sales tax, including for states where they don’t have a physical presence such as a storefront or representative.
Because Motor State Distributing operates in all 50 U.S. states, we are required to collect and remit sales and/or use taxes on orders shipped to or on behalf of (for example, fulfillment or drop-ship orders) our customers to any state that collects sales tax, unless that customer has provided us with a sales tax exemption certificate or affidavit for that state. For some customers, this may require filing a separate exemption certificate for each state to which they ship. For customers who sell through Marketplace Facilitators such as Amazon, eBay, Walmart.com, and others, those Marketplace Facilitators will typically collect and remit sales tax on purchases sold through their services.
In the near future, Motor State Distributing will begin collecting sales tax on orders for customers who do not have a current sales tax exemption certificate or affidavit filed with us for each state that we ship to on their behalf.
We respectfully request that you complete the necessary form(s) applicable to your business and return them to us as quickly as possible. If you do not complete and return these forms prior to the date when we begin collecting sales tax on all non-exempt sales, your account will be listed as taxable for orders. These forms can be downloaded from the Motor State website with the following links:
If your business is purchasing products solely for direct use rather than resale and your purchases are taxable, or you are no longer purchasing products through Motor State Distributing, please complete and sign the following letter and return it to us via fax at (269) 593-5918 or email at firstname.lastname@example.org so that we can remove you from our sales tax notification process.
Please feel free to contact me if you need further assistance regarding certification of your tax-exempt status with Motor State Distributing.
Motor State Distributing
*Nexus = a sales tax collection and filing obligation imposed by the state.
|“Ship-to” State||Form Accepted|
|California||Form CDTFA-230 REV. 1*|
|District of Columbia||Form OTR-368*|
|Indiana||SST Exemption Certificate|
|Mississippi||Copy of state-issued permit|
|New York||Form ST-120|
|South Dakota||SST Exemption Certificate|
|Tennessee||Copy of state-issued permit*|
|Vermont||SST Exemption Certificate|
|West Virginia||SST Exemption Certificate|
|Wyoming||SST Exemption Certificate|
|ALL OTHER STATES****||Multistate Tax Commission Uniform Resale Certificate***|
* In lieu of the state-specific form, an in-state sales tax ID (requiring registration) may be provided on the Multistate Tax Commission Uniform Resale Certificate.
** If applicable, a letter stating that the purchaser does not have Louisiana sales tax nexus may be provided in lieu of Form R-1064.
*** The Multistate Tax Commission Uniform Resale Certificate may be used showing the purchaser’s sales tax identification number from any state.
**** Alaska (state), Delaware, Montana, New Hampshire, and Oregon do not impose a sales tax.