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Note: Collecting Sales Tax on sales into Illinois.
We will collect sales tax on all Illinois orders you place with us that are drop shipped into Illinois, unless you are an Illinois registered retailer or reseller with an Illinois Registration Number. If you are a reseller located outside Illinois and do not want us to collect sales tax to your customers in Illinois, you will need to register with the state of Illinois as an out of state seller (Illinois Business Registration REG-1) and get an Illinois reseller number.
According to IDRR Section 130.225 Drop Shipments
If purchasers have no nexus with Illinois, it is unlikely that purchasers would be registered with Illinois. If that is the case, and if purchasers have no contact with Illinois that would require them to be registered as out-of-State Use Tax collectors for Illinois, then purchasers could obtain resale numbers, which would provide them the wherewithal to supply required numbers to companies in conjunction with Certificates of Resale. Resale numbers are issued to persons who make no taxable sales in Illinois but who need the wherewithal to provide suppliers with Certificates of Resale when purchasing items that will be resold. So long as purchasers do not act as Illinois retailers and, so long as they do not fall under the definition of a "retailer maintaining a place of business in this State", their sales to Illinois customers are not subject to Illinois Retailers' Occupation Tax liability and they cannot be required to act as Use Tax collectors. So long as this is true, purchasers qualify for resale numbers that do not require the filing of tax returns with the Illinois Department of Revenue. (See 86 Ill. Adm. Code 130.1415 for information on resale numbers.) A “retailer maintaining a place of business in this State” or any like term shall mean and include any retailer having or maintaining within this State, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent or other representative operating within this State under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in this State. (See 86 Ill. Adm. Code 150.201(i) and Quill Corp. v. North Dakota, 112 S.Ct 1904 (1992).)