Sales tax is charged only on purchases by buyers who live or operate in New Mexico and Maryland. (If you are lucky enough to live in Montana or Delaware, there is, of course, no sales tax.) Maryland state law further requires that we also charge tax on purchases by Maryland buyers with state re-sale tax numbers if their purchase is less than $200.00. (OK, it's weird but it's the Maryland law!) If sales and use taxes are due, you will be required to pay them before we ship your merchandise unless you have a dealer's re-sale tax number -- NO exceptions!
Taxes are owed by both Buyer and Seller when a transaction involves a trade of merchandise or services.
No sales tax is charged when you are buying a gift certificate; purchases paid for with gift certificates, however, will be charged sales tax if shipped to addresses within New Mexico or Maryland.
We have always complied with sales tax laws based upon the issue of "nexus" from the court case Quill v. North Dakota, 504 U.S. 298 (1992). This ruling states that if a company has substantial nexus, that is, physical presence, within a state, it must collect and remit sales tax to that state on all taxable sales and consumption transactions. Therefore, in any state where Coup de Foudre LLC leases property, employs residents, and/or houses inventory and fixed assets, we are deemed to have substantial nexus, or physical presence.
Regardless of how our company receives an order (e.g. mail, telephone, fax, internet) we are charged with the responsibility of collecting and remitting sales tax to those states in which nexus exists. The federal moratorium established by The Internet Tax Freedom Act (Public Law 105-277) does not relieve our firm of this responsibility.
Representative Christopher Cox (R-CA), has published a Plain English summary of P.L. 105-277 and has posted it on his web site along with a section-by-section analysis of the issues of nexus and discriminatory tax. If you are a customer with a concern about sales tax on internet orders we ask that you refer to these pages regarding your questions or concerns. If you have questions on our policy thereafter please feel free to contact us.
Coup de Foudre, LLC currently has nexus within: