Sales & Use Tax
To our valued customers regarding Sales & Use tax on online purchases:
In order to comply with most state and local sales tax law requirements, we must have on file a properly executed exemption certificate from all of our customers who claim a sales/use tax exemption.
If you are unable to provide this certificate, or your purchase does not qualify for sales/use tax exemption, CB Distributors is required to collect any applicable sales tax for the state in which your order is delivered.
A business which is registered for sales and use tax can use a resale certificate only when the merchandise being purchased is to be resold by the business. A business cannot use a resale certificate to purchase merchandise that they will use and consume in the conduct of business.
Any merchandise obtained upon resale certificate is subject to use tax if it is used or consumed by the purchaser in any manner, and you must report and pay the tax due thereon direct to the appropriate jurisdiction.