Last Updated: August 1, 2022
Physical In-Store Purchases/Pick-Ups And Shipments within New Jersey
As always, all retail customers, visiting 1st-line Equipment’s single facility located in Freehold, New Jersey or have shipments within the State of New Jersey, are required to pay NJ Sales and Use Tax.
For retail customers who reside outside of New Jersey and pick up in our New Jersey facility, the retail customer is responsible to pay NJ Sales and Use Tax as well as any applicable Sales & Use Tax, or any applicable difference thereof, to their residence state’s Department of Revenue (or Taxation).
Online or Phone Orders – Out of State Retail Customers Picking Up in New Jersey
If the retail customer resides outside of New Jersey and wish to pick up an online or phone order in New Jersey, the retail customer must put 1st-line Equipment’s address as the ship to address in the ship-to address fields to properly account for NJ Sales & Use tax.
If the retail customer places a ship-to address outside of New Jersey, the order cannot be picked up in our New Jersey facility and must be shipped as indicated on the order. Applicable sales and use tax will apply as noted below for shipments outside of New Jersey.
For retail customers who reside outside of New Jersey and pick up in our New Jersey facility, the retail customer is responsible to pay NJ Sales and Use Tax as well as any applicable Sales & Use Tax, or any applicable difference thereof, to their state’s Department of Revenue (or Taxation).
Orders/Shipments Outside of New Jersey
1st-line Equipment, LLC is authorized to collect sales and use tax (a.k.a. TPP tax) for all retail orders and shipments with taxable item(s) shipped/mailed into the following states:
California, Florida, Illinois, Massachusetts, Maryland, North Carolina, New York, Virginia and Washington State
whereby 1st-line Equipment, LLC has no physical presence and no employees.
All Customers/Purchasers/Buyers, whereby 1st-line, are hereby notified and reminded to comply and assume all responsibility to pay any sales and/or use taxes to their state of residency or delivery address. All taxes and brokerage fees related to the importation/exportation of goods into a country outside the USA are the responsibility of the customer, as well.
All equipment shipped in and shipped out of our New Jersey facility for repairs are subject to Sales and Use Tax applicable to any other state we collect Sales and Use Tax. If a repair is dropped off, it must be picked up with the applicable NJ Sales & Use Tax charged and paid.
Resale and Resellers
For dealers, resellers, and retailers who wish to join our wholesale/resale program, please use the contact form on our web site to learn more about our wholesale opportunities and stringent requirements for resale, as well as, all of the proper documentation (resale permits and resale certificates) and agreements required to become a reseller.