If Baldwin County Residents purchase items through mail order sales or other direct marketing alternatives, are these sales taxable?
Yes. Retail sales of tangible personal property delivered into Baldwin County from a business located outside of Baldwin County are subject to Baldwin County Use Tax, regardless of the method of ordering the item – i.e. via mail-order catalogs, cable tv shopping, the Internet, by telephone, etc. If the business outside of the County has “nexus” in Baldwin County, the tax reporting responsibility lies with the retail seller to register with Baldwin County to charge, collect and remit the appropriate tax to Baldwin County. (A retail vendor has nexus in Baldwin County if they have a physical presence in Baldwin County, such as a retail store, warehouse, inventory, or regular of traveling salespeople or agents). If the retail seller does not have nexus in Baldwin County, the tax reporting responsibility passes to the consumer/purchaser and they would be responsible for self-assessing the Consumer Use Tax and remitting it to Baldwin County via a Consumer Use Tax Return.
Yes. Retail sales of tangible personal property delivered into Baldwin County from a business located outside of Baldwin County are subject to Baldwin County Use Tax, regardless of the method of ordering the item – i.e. via mail-order catalogs, cable tv shopping, the Internet, by telephone, etc. If the business outside of the County has “nexus” in Baldwin County, the tax reporting responsibility lies with the retail seller to register with Baldwin County to charge, collect and remit the appropriate tax to Baldwin County. (A retail vendor has nexus in Baldwin County if they have a physical presence in Baldwin County, such as a retail store, warehouse, inventory, or regular of traveling salespeople or agents). If the retail seller does not have nexus in Baldwin County, the tax reporting responsibility passes to the consumer/purchaser and they would be responsible for self-assessing the Consumer Use Tax and remitting it to Baldwin County via a Consumer Use Tax Return.
Related Questions
- If Baldwin County Residents purchase items through mail order sales or other direct marketing alternatives, are these sales taxable?
- IF ALABAMA RESIDENTS PURCHASE ITEMS THROUGH MAIL ORDER SALES OR OTHER DIRECT MARKETING ALTERNATIVES, ARE THESE SALES TAXABLE?
- If I dont have my invoice or sales receipt, can I mail my packing list or purchase order?
