General sales tax questions

Will I be charged Sales Tax?

We are legally required to collect sales tax in the states where Micron has a business presence. If your order is being shipped to one of these states, it will include sales tax. Orders shipped to any other state will not be charged sales tax.

What about the Internet Tax Freedom Act?

The Internet Tax Freedom Act (ITFA) was signed into law in October 1998. The purpose of the act was to address the questions surrounding taxation of the Internet. Many people have incorrectly interpreted the Act as a ban on all taxation of Internet sales. This is not a true statement. States that had imposed a sales tax prior to the enactment of the ITFA were allowed to continue collecting the tax. The ITFA included three sections:

  1. A three-year moratorium on new taxes imposed on Internet access fees. States that had already been collecting similar taxes were allowed to continue collecting them.
  2. A three-year moratorium on multiple and discriminatory taxes on the Internet. This is to prevent states from enacting laws designed to force Internet companies to use different criteria for reporting sales and collecting tax. It also prevents states from discriminating against Internet sellers.
  3. The final section of the ITFA created a commission to study the question of Internet sales. The Advisory Commission on Electronic Commerce was formed to complete this study, and report back to Congress. The Commission has completed their initial report, with little progress. Their only recommendation to Congress was to extend the moratorium allowing further study.
For further information regarding the ITFA, refer to: http://www.house.gov/chriscox/nettax/

What are the exceptions to being charged sales tax?
Your order will have sales tax calculated on it unless one of the following items applies to you:

  1. The order is shipped to a state where we do not have a taxable presence.
    Sales tax is typically based on the Ship-To address on the order. If you live in and have your order billed to a non-taxable state, but are having your parts shipped to a taxable state, tax will be added to your order.
  2. The order is for resale.
    Your order is tax-exempt if you are purchasing the parts to be resold by you, and you have provided Crucial with a completed resale or exemption certificate.

    In order to make a tax-exempt sale, Crucial is required to have a properly completed resale certificate for your state. This form must be submitted, reviewed, and entered prior to the shipment of your order to qualify for exempt status. Click here to go to a listing of resale certificates for the various states.

    Fax exemption certificates along with your first "Web order request number" to (208) 363-5633.

  3. The order is for a non-profit business entity or organization.
    Your order is tax-exempt if your business entity or organization is considered tax-exempt by your state, and you have provided Crucial with a completed exemption certificate or other documentation allowed by your state tax authorities.

    Examples of typically exempt entities include churches, hospitals, and libraries. Not all states exempt these entities, so you should check with your state tax authorities to determine if you qualify for an exempt purchase.

    Fax exemption certificates along with your first "Web order request number" to (208) 363-5560.
  4. The order is for a state/local government or an educational institution.
    Your order is tax-exempt if your Gov/Ed agency or institution is considered tax exempt by your state, and you have provided Crucial with a completed exemption certificate or other documentation allowed by your state tax authorities.

    Examples of typically exempt Gov/Ed entities include state/county/city governments, K-12 schools, universities, and libraries. Not all states exempt these entities, so you should check with your state tax authorities to determine if you qualify for an exempt purchase.

    Fax exemption certificates along with your first "Web order request number" to (208) 363-3405.
  5. You are purchasing for official federal government uses.
    The federal government is exempt from state sales taxes. There are exceptions to this rule determined by who actually pays for the item. There can also be special rules regarding contractors for the federal government. You should consult your tax advisor or state tax authorities if you have questions relating to federal government contractors.

    If you are making a purchase using a federal government credit card, you need to be aware that only certain cards will allow Crucial to make a tax exempt sale to you. Only cards that are paid directly by the government will qualify. Travel and other cards will not qualify for the exemption.

  6. Your company has been granted Direct Pay Authority by the state where the product is being shipped.
    Some states authorize companies to pay all sales tax directly to the state, rather than paying sales tax to each vendor. In these cases, you will have specific documentation that is used to support the exemption.

    Fax exemption certificates along with your first "Web order request number" to (208) 363-5560.


Summary
There are no exceptions to the requirement to pay sales tax unless a purchaser fits one of the above categories. If there are questions about documentation, contact Customer Service or your state tax authorities.

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