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Is sales tax owed if a product is purchased through mail-order or on the Internet?

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Is sales tax owed if a product is purchased through mail-order or on the Internet?

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When items are purchased on the Internet and are shipped to customer in their state, the items purchased are likely subject to sales tax. Some retailers who do not have a presence (nexus) in a state are not required to collect sales tax. Some of these rules are changing as the Streamlined Sales Tax is taking effect.

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