SALES TAX POLICY

Bailey’s Towing Accessories, Inc. only has nexus in the state of North Carolina & California; therefore, only collect and remit sales tax for these states. It is the purchaser’s responsibility to self-accrue and remit the use tax due on any purchase that taxes are not collected. Certain states require statements of purchase totals to the purchaser and state; Bailey’s Towing Accessories, Inc. follows these requirements.

Colorado requires the specific following statement. If the non-collecting retailer does not collect Colorado sales or use tax; The purchase is not exempt from Colorado sales or use tax merely because it is made over the Internet or by other remote means; and the State of Colorado requires that a Colorado purchaser (A) file a sales or use tax return at the end of the year reporting all of the taxable Colorado purchases that were not taxed and (B) pay tax on those purchases.

No matter the state, if sales and/or use tax is not collected by Bailey’s Towing Accessories, Inc.; it the purchasers responsibility to (A) file a sales or use tax return at the end of the year reporting all of the taxable purchases that were not taxed and (B) pay tax on those purchases. Bailey’s Towing Accessories, Inc. is not the responsibility party to pay sales and/or use tax in states that there is no nexus.

If purchaser provides a resale and or exempt certificate but uses or consume the tangible personal property or service themselves, you must report and pay the unpaid tax directly to the state. Any misuse of a resale certificate will result in tax liabilities and substantial penalty and interest. Bailey’s Towing Accessories, Inc. is will not be held liable for misuse and or unreported tax, in any state.