Mail Order / Online Sales

Mail Order / Online Sales

Federal
U.S. Postal Service
Postal Inspection Service
1745 Stout St, #900
Denver , CO   80202-3034
(303)313-5320
Fax: (303)313-5351
There are special regulations for mail order businesses. Call for specific information and consult the publication “Consumer & Business Guide to Preventing Mail Fraud.”

Link:  http://www.usps.com/cpim/ftp/pubs/pub300a.pdf

Federal
U.S. Federal Trade Commission
600 Pennsylvania Ave, NW
Washington , DC   20580
(202)326-3553
(877)382-4357
Fax: (202)326-3197
The FTC regulates mail order and telemarketing sales businesses. Consult “A Business Guide to the Federal Trade Commission’s Mail or Telephone Order Merchandise Rule.

Link:  http://www.ftc.gov/bcp/conline/pubs/buspubs/mailorder.htm

The “30-Day Rule” requires that when you advertise merchandise, you must have a reasonable basis for stating or implying that you can ship within a certain time. If you make no shipment statement, you must have a reasonable basis for believing that you can ship within 30 days. If, after taking the customer’s order, you learn that you cannot ship within the time you stated or within 30 days, you must seek the customer’s consent to the delayed shipment. If you cannot obtain the customer’s consent to the delay, you must, without being asked, promptly refund all the money the customer paid you for the unshipped merchandise.
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Businesses must collect all state and local sales taxes they have in common with each customer. See FYI Sales 62 “Guidelines For Determining When to Collect State-Collected Local Sales Taxes.”

Link:  http://www.revenue.state.co.us/fyi/html/sales62.html

A Web site that sells tangible personal property collects tax in the same manner as a mail order business that sends catalogs to customers to place phone or mail orders. If the seller and the customer are both located in the same taxing jurisdiction, then the seller must collect that tax. For example, if you and the customer ordering from you are both located in Colorado, you must charge the 2.9 percent Colorado state sales tax. Out-of-state businesses with no other sales presence in Colorado do not have to collect state and local sales tax. See FYI Sales 79, Sales of Taxable Items Over the Internet

Link:  http://www.revenue.state.co.us/fyi/html/sales79.html

Out-of-state businesses that sell to Colorado residents solely through mail-order catalogs and that have not otherwise established nexus (a sales presence) in Colorado are protected by United States Supreme Court rulings from having to collect state sales taxes from purchasers in states where the mail-order businesses have no other sales presence. See FYI Sales 5 – General Sales Tax Information For Out-of-State Businesses.

Link:  http://www.revenue.state.co.us/fyi/html/sales05.html

Direct mail advertising materials which are distributed in Colorado by any person engaged solely and exclusively in the business of providing cooperative direct mail advertising are exempt from sales tax. 39-26-102(15), C.R.S.

NOTE:  See PRINTER for more information on the taxability of materials used in printing of catalogues,etc.

Mail Order / Online Sales

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Federal
U.S. Postal Service
Postal Inspection Service
1745 Stout St, #900
Denver , CO   80202-3034
(303)313-5320
Fax: (303)313-5351
There are special regulations for mail order businesses. Call for specific information and consult the publication “Consumer & Business Guide to Preventing Mail Fraud.”

Link:  http://www.usps.com/cpim/ftp/pubs/pub300a.pdf

Federal
U.S. Federal Trade Commission
600 Pennsylvania Ave, NW
Washington , DC   20580
(202)326-3553
(877)382-4357
Fax: (202)326-3197
The FTC regulates mail order and telemarketing sales businesses. Consult “A Business Guide to the Federal Trade Commission’s Mail or Telephone Order Merchandise Rule.

Link:  http://www.ftc.gov/bcp/conline/pubs/buspubs/mailorder.htm

The “30-Day Rule” requires that when you advertise merchandise, you must have a reasonable basis for stating or implying that you can ship within a certain time. If you make no shipment statement, you must have a reasonable basis for believing that you can ship within 30 days. If, after taking the customer’s order, you learn that you cannot ship within the time you stated or within 30 days, you must seek the customer’s consent to the delayed shipment. If you cannot obtain the customer’s consent to the delay, you must, without being asked, promptly refund all the money the customer paid you for the unshipped merchandise.
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Businesses must collect all state and local sales taxes they have in common with each customer. See FYI Sales 62 “Guidelines For Determining When to Collect State-Collected Local Sales Taxes.”

Link:  http://www.revenue.state.co.us/fyi/html/sales62.html

A Web site that sells tangible personal property collects tax in the same manner as a mail order business that sends catalogs to customers to place phone or mail orders. If the seller and the customer are both located in the same taxing jurisdiction, then the seller must collect that tax. For example, if you and the customer ordering from you are both located in Colorado, you must charge the 2.9 percent Colorado state sales tax. Out-of-state businesses with no other sales presence in Colorado do not have to collect state and local sales tax. See FYI Sales 79, Sales of Taxable Items Over the Internet

Link:  http://www.revenue.state.co.us/fyi/html/sales79.html

Out-of-state businesses that sell to Colorado residents solely through mail-order catalogs and that have not otherwise established nexus (a sales presence) in Colorado are protected by United States Supreme Court rulings from having to collect state sales taxes from purchasers in states where the mail-order businesses have no other sales presence. See FYI Sales 5 – General Sales Tax Information For Out-of-State Businesses.

Link:  http://www.revenue.state.co.us/fyi/html/sales05.html

Direct mail advertising materials which are distributed in Colorado by any person engaged solely and exclusively in the business of providing cooperative direct mail advertising are exempt from sales tax. 39-26-102(15), C.R.S.

NOTE:  See PRINTER for more information on the taxability of materials used in printing of catalogues,etc.
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us