For certain purchases MLBAM is required to collect sales tax. We currently collect tax for purchases shipped to the following states:
- California
- Illinois
- Kentucky
- New York
In states or regions that impose sales or use tax, a purchase is subject to tax unless specifically exempt. Purchases from the MLB.com Shop are not exempt from sales or use taxes simply because they are made from the Internet or because sales or use tax is not collected at the time of purchase. The purchaser is responsible for any applicable taxes not collected by MLB.com Shop and certain states require purchasers to file a sales/use tax return annually reporting taxable purchases that were not taxed and to pay such tax. For details, see the website of, or otherwise contact, the applicable taxing authority.
Oklahoma purchasers are required by the State of Oklahoma to pay applicable use taxes. Use tax on purchases made via the MLB.com Shop may be reported and paid on an 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.
For South Dakota purchasers, any applicable sales or use taxes on purchases made via the MLBAM Properties may be reported and paid on a South Dakota Use Tax Form [Form 1350], available with corresponding instructions on the South Dakota Department of Revenue website, www.state.sd.us/drr.
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