Aspen Lighting charges sales tax for product shipped to most states unless a valid Exemption Certificate is provided. Aspen Lighting is not required to and does not collect sales or use taxes in all state. For states imposing sales or use taxes, a purchase is subject to use tax unless it is specifically exempt from taxation. A purchase is not exempt merely because it is made over the Internet. Many states require purchasers to file a sales/use tax return reporting all of the taxable purchases that were not taxed and to pay tax on those purchases. Details on how to file these returns may be found at the websites of applicable taxing authorities. The states where this may be imposed include but are not limited to Colorado, Louisiana, Pennsylvania, Washington, Kentucky, Nevada, Oklahoma, Rhode Island, South Dakota and Vermont. Tax laws are subject to change.