Important Sales Tax Information


Residents of CO, KY, LA, OK, RI, SD and VT:

Please see important sales and use tax information regarding tax you may owe directly to your state.

Colorado

The Museum, as a non-collecting retailer, is not required, and does not collect Colorado sales or use tax. A purchase is not exempt merely because it is made over the Internet, by catalogue, or by other remote means. The State of Colorado requires Colorado purchasers to file a sales or use tax return at the end of the year reporting all purchases of tangible personal property or digital property that are not taxed by the retailer, and pay use tax on those purchases unless exempt under Colorado law.

Kentucky

The Museum, as a non-collecting retailer, is not required, and does not collect Kentucky sales or use tax. The Commonwealth of Kentucky requires Kentucky purchasers to report all purchases of tangible personal property or digital property that are not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law. A purchase is not exempt merely because it is made over the Internet, by catalogue, or by other remote means. The tax may be reported and paid on the Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue. These forms and corresponding instructions may be found on the Kentucky Department of Revenue's Internet Web site.

Louisiana

The Museum, as a non-collecting retailer, is not required, and does not collect Louisiana sales or use tax. Your purchase is subject to Louisiana use tax unless it is specifically exempt. A purchase is not exempt merely because it is made over the Internet, by catalogue, or by other remote means. The State of Louisiana requires that use tax liability be paid annually on the Louisiana individual income tax return, or through other means as may be required by the Louisiana Secretary of Revenue.

Oklahoma

The Museum, as a non-collecting retailer, is not required, and does not collect Oklahoma sales or use tax. A purchase is subject to Oklahoma use tax if delivered to Oklahoma unless it is specifically exempt from taxation. A purchase is not exempt merely because it is made over the Internet, by catalogue, or by other remote means. The State of Oklahoma requires Oklahoma purchasers to report all purchases that were not taxed and pay tax on those purchases. The tax may be reported and paid on the Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return [Form 21-1]. The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website, www.tax.ok.gov.

Rhode Island

The Museum, as a non-collecting retailer, is not required, and does not collect Rhode Island sales or use tax. For products delivered to Rhode Island, sales and use tax is due on taxable purchases made from the Metropolitan Museum and the State of Rhode Island requires that the purchaser of such products file a sales and use tax return with the Rhode Island Department of Revenue.

South Dakota

The Museum, as a non-collecting retailer, is not required, and does not collect South Dakota sales or use tax. A purchase is subject to the South Dakota use tax if delivered to South Dakota unless it is specifically exempt from taxation. A purchase is not exempt merely because the purchase is made over the Internet, by catalogue, or by other remote means. The state requires each South Dakota purchaser to report any purchase that was not taxed and pay tax on the purchase. The tax may be reported and paid on the South Dakota use tax form. The use tax form and corresponding instructions are available on the South Dakota Department of Revenue website.

Vermont

The Museum, as a non-collecting retailer, is not required and does not collect Vermont sales and use tax. A purchase is subject to Vermont use tax if delivered to Vermont unless it is specifically exempt from taxation. A purchase is not exempt merely because the purchase is made over the Internet, by catalogue, or by other remote means. The state requires each Vermont purchaser to report any purchase that was not taxed and to pay tax on the purchase. The tax may be reported and paid on the Vermont use tax form. The use tax form and corresponding instructions are available on the Department of Taxes website.