State tax laws designate UniteCraft as a marketplace facilitator for professional brewery equipment. UniteCraft is not a retail marketplace for the public or for the end user. Marketplace facilitator laws are one part of a broader effort by states to respond to the U.S. Supreme Court’s June 2018 ruling in the South Dakota v. Wayfair Inc. case that allowed states and local governments to require online Marketplace facilitators to collect sales tax.
Sales Tax Exemption
Manufacturing equipment used in the production of beer or spirits for sale is exempt or partially exempt from sales tax with the EXCEPTION of the following states NV, NM, ND, SD, KY, MS, AL, DC and HI. In the states where UniteCraft has Nexus obligation to collect sales tax, UniteCraft is required BY LAW to collect sales tax for non except or partially exempt sales on behalf of the seller and pay the state.
Claiming Tax Exempt Sale
Buyers claiming tax exempt status will be required to complete additional documents in accordance with state law allowing such exemptions. Specific forms and details will be provided to the buyer during the payment process. Tax exempt paperwork requires UniteCraft to have your EIN (Tax ID Number) and Tax Exempt paperwork on file. We will contact you during the settlement process to do the simple paperwork.
If you purchase brewery equipment, but intend to resell it yourself, the transaction is not subject to sales or use tax provided the sale is properly documented. UniteCraft will ask you to provide a valid Resale Certificate as proof that the property is being purchased for resale.
Frequently Asked Questions