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Remote Seller Disclosure

Oklahoma Sales Tax Information

  • eCOST is not required, and does not collect Oklahoma sales or use tax; 
  • The purchase is subject to Oklahoma use tax unless it is specifically exempt from taxation; 
  • The purchase is not exempt merely because it is made over the Internet, by catalog, 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]; and
  • The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website, www.tax.ok.gov. 

South Dakota Sales Tax Information

  • eCOST is not required, and does not collect South Dakota sales or use tax;
  • The purchase is subject to South Dakota use tax unless it is specifically exempt from taxation; 
  • The purchase is not exempt merely because it is made over the Internet, by catalog, 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, and 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 and Regulation website, http://www.state.sd.us/drr2/businesstax/forms/forms.htm

Vermont Sales Tax Information

  • As a non-collecting retailer eCOST is not required and does not collect Vermont sales tax;
  • The purchase is subject to state use tax unless it is specifically exempt from taxation; 
  • The purchase is not exempt merely because the purchase is made over the Internet, by catalog, 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; and 
  • The use tax form and corresponding instructions are available on the department of taxes website (The website URL for this information is www.state.vt.us/tax/usetax).


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