Sales Tax Policy

Promo Bulk Sales is a registered retailer operating in the State of Illinois and is legally required to collect and remit sales tax in accordance with the Illinois Retailers' Occupation Tax Act (35 ILCS 120), the Illinois Use Tax Act (35 ILCS 105), and all applicable municipal and county tax ordinances, including those administered by the City of Chicago and Cook County.

Sales tax is calculated on the total purchase price of taxable goods at the point of sale and is displayed transparently at checkout before payment is completed. By placing an order, you acknowledge responsibility for any applicable taxes as governed by the law of the jurisdiction to which your order is shipped or delivered.

Illinois sales tax is a combination of state, county, and municipal rates that vary by the destination of the order. As a Chicago-based business, the following rates apply to most transactions:

Under Illinois law, not all goods are subject to the full sales tax rate. The following classifications apply to the merchandise sold by Promo Bulk Sales:

• General merchandise — electronics, appliances, tools, hardware, and home goods
• Clothing and apparel (taxable at full rate in Illinois, unlike some states)
• Furniture, fixtures, and décor items
• Toys, sporting goods, and recreational equipment
• Liquidation lots and mixed bulk merchandise pallets
• Packaging materials and shipping supplies sold as retail goods

• Qualifying food for human consumption sold in an unprocessed form — taxed at the reduced Illinois rate of 1% under 35 ILCS 120/2-10
• Prescription and over-the-counter medicines — taxed at 1% under Illinois law
• Medical equipment and qualifying medical appliances — may qualify for the 1% reduced rate

• Purchases made with a valid Illinois Resale Certificate (Form CRT-61) — eligible for full sales tax exemption
• Purchases by qualifying non-profit organizations holding a valid Illinois E-number exemption
• Purchases by federal, state, or local government entities for official use

Promo Bulk Sales serves a large base of resellers, wholesalers, and commercial buyers. If your purchase qualifies for a tax exemption under Illinois law, you must submit a valid exemption certificate before your order is processed.

Following the U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. (2018), states may require out-of-state sellers to collect and remit sales tax based on economic nexus — even without a physical presence in that state.

• Promo Bulk Sales may be required to collect sales tax on orders shipped to certain states where we meet the applicable economic nexus threshold
• For states where we do not collect tax, the buyer is legally responsible for self-reporting and remitting use tax to their home state's revenue authority
• International orders are not subject to U.S. sales tax; however, customs duties and import taxes may apply and are the sole responsibility of the buyer

Sales tax at Promo Bulk Sales is calculated automatically and transparently based on the destination address of each order. Here is how it works:

• Tax is calculated on the taxable purchase price of goods, excluding any applicable discounts, after coupon deductions
• Shipping charges are generally not taxable in Illinois under 35 ILCS 120, provided they are separately stated on the invoice
• The applicable combined tax rate is determined by the ship-to address, not the billing address
• The total tax amount is clearly displayed on your order summary and invoice before and after payment
• All collected tax is remitted directly to the Illinois Department of Revenue and applicable local taxing authorities in compliance with Illinois law

Every completed order includes a detailed tax invoice that can be used for your business tax records, resale documentation, or accounting purposes.

• Tax invoices are automatically generated and emailed to your registered address upon order confirmation
• Invoices are also accessible at any time through your account dashboard under Order History
• Each invoice clearly itemizes the subtotal, applicable tax rate, tax amount, and order total
• Invoices are retained in our system for 7 years, consistent with Illinois tax record-keeping requirements under 35 ILCS 120/7
• If you require a corrected or re-issued invoice, please contact us within 30 days of the transaction date

For questions about sales tax on your order, exemption certificate submissions, or invoice corrections, please contact our team. Include your order number and "Tax Inquiry" in the subject line for priority handling. We respond to all tax-related inquiries within 1–2 business days.