Customers purchasing on Mav Farm and shipping to the following states may have consumer use tax obligations.
- Colorado: If tax is not collected on your order, the state of Colorado requires that a Colorado purchaser file a sales and use tax return at the end of the year. This sales and use tax is to report all taxable purchases that were not taxed and to pay the taxes associated with those purchases. The purchase is not exempt from Colorado sales or use tax merely because it is made over the Internet. Colorado home rule jurisdictions must be contacted directly to determine any tax liability under their city sales and use tax ordinances.
- Louisiana: You may owe Louisiana use tax on your purchase if tax was not collected on your order. Louisiana law requires that use tax be paid annually on the individual income tax return or through other means. The purchase is not exempt from Louisiana use tax merely because it is made over the Internet.
- Puerto Rico: You may owe Puerto Rico use tax on your purchase if tax was not collected on your order. You can file an Import Declaration and Tax on Imports Monthly Return and report and pay any use tax due.