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The following states have enacted Notice and Report Laws; and as a result, any orders with economic nexus in these states (bill to or ship to), and/or physical nexus in these states may be subject to State and Local Sales tax or state reporting laws:

  • Alabama - Alabama Senate Bill 86 “notice and report” law went into effect July 1, 2017.

  • Colorado - This law went into effect July 1, 2017.

  • Kentucky - This law went into effect July 1, 2013.

  • Louisiana - This law went into effect July 1, 2017.

  • Oklahoma - This law went into effect in April 2018.

  • Pennsylvania - This law went into effect February 1, 2018. ***E.S.P. Inc. is registered as a PA Seller and is authorized to collect Sales and Use Tax for PA orders (Bill To and/or Ship To)***

  • Rhode Island - This law went into effect August 17, 2017.

  • South Dakota - This law originally went into effect July 1, 2011. Supreme Court Case SOUTH DAKOTA v. WAYFAIR, INC., ET AL. held that this law was permissible.

  • Tennessee - This law went into effect March 26, 2012.

  • Vermont - This law went into effect July 1, 2017.

  • Washington - This law went into effect January 1, 2018.