Tax

USANA is required by law to collect and remit sales tax in all 50 states and all provinces of Canada. Our independent Brand Partners give us nexus or presence in the states and provinces, and by law, if we have nexus in these areas we are required to collect and pay tax to the different jurisdictions. Since we are a multi-level marketing company, the different jurisdictions prefer to deal with one company rather than each individual. If USANA did not collect the tax, each Brand Partner would be required to get a business license for each jurisdiction they sell in and collect and pay their own tax to these jurisdictions.

*USANA has registered with all states to collect sales tax on behalf of our Preferred Customers and Brand Partners and remit the tax to the states. We have registered in all states that charge sales tax, so our Brand Partners do not need to register.

Products and shipping are taxed based on the zip code of the buyer’s location for the city, county, state, and district where the order is being shipped.

 

Brand Partners and Affiliate Marketers

Brand Partners and Affiliates are charged tax on the Preferred Price plus 10 percent.

 

Preferred Customers

Preferred Customers pay tax on the price that they pay for items. In other words, if they purchase items at the Preferred Price, then their tax is charged on the Preferred Price. If they have an Auto Order, then their tax is charged on the Auto Order price.

 

Will Call Orders

Tax is based on the will call location for will call orders. For example, an order placed on an Idaho account for pickup at the Utah will call location will be charged Utah sales tax.

To locate the specific tax you will be charged, or if you feel you are being charged the wrong tax amount, contact customer service for further assistance.

New Mexico Gross Receipts Tax – NMGRT

USANA has signed an agreement—Form TS-22DS—with the New Mexico Taxation and Revenue Department to collect and pay gross receipts taxes on products sold to New Mexico Associates. With this in place, Associates can continue to retail USANA products in New Mexico without worrying about gross receipts taxes on product sales. You can view and print the NMTS-22DS1- 2018 now.

Gross receipts taxes will not be collected on Associate purchases if an exemption certificate has been provided to USANA. You can learn more about gross receipts taxes in New Mexico here.

As a result of a tax ruling in June 2016 by the New Mexico Taxation & Revenue Department, USANA began charging New Mexico Gross Receipts Taxes (NMGRT) on product sales to Preferred Customers residing in New Mexico. Prior, USANA’s product sales to Preferred Customers in New Mexico were considered nontaxable sales and this tax did not apply; however, with the June 2016 ruling, all New Mexico sales are subject to the NMGRT.

It is important to note that USANA does NOT collect and remit gross receipts taxes associated with commissions earned by New Mexico resident Associates. With the June ruling, all commissions earned by New Mexico resident Associates related to sales of products into New Mexico are subject to NMGRT.  Commissions from sales of products to non-New Mexico residents are not subject to NMGRT under the Gross Receipts and Compensating Tax Act Regulations, Section 7-9-55 and 7-9-66.

We encourage all New Mexico Associates to meet with their local tax advisors to determine whether their commissions are subject to gross receipts taxes, and if so, how much and how best to comply with the gross receipts tax reporting requirements.

Please remember, it is each Associate’s responsibility to learn and comply with local laws and regulations. Please utilize your Associate leaders for assistance with finding tax advisors and understanding these requirements. If helpful, USANA can provide a report showing commission points earned from New Mexico resident Associates and Preferred Customers versus commission points earned from Associates and Preferred Customers not residing in New Mexico. To request a report, please e-mail tax.verification@usanainc.com.

NMTS-22DS1- 2018

Claiming USANA Orders on Taxes

Unfortunately, USANA cannot give personal tax advice. We recommend you speak with your tax advisor.

Charging Tax on Retail Sales

Brand Partners do not need to collect sales tax from retail customers unless the Brand Partner is tax-exempt and has supplied USANA with a resale certificate. Tax exempt Brand Partners with a resale certificate report all the sales tax they collect to the local government. 

All other Brand Partners are subject to the agreements USANA has entered into with taxing authorities and are charged tax on the suggested retail price of the product, regardless of the actual price paid by the end retail customer. USANA then remits the sales tax to the relevant taxing authority. Brand Partners are not required to collect or report the tax, thus they do not need to show sales tax on the retail receipt given to their retail customers since the sales tax was already paid when the Brand Partner purchased the product from USANA.

Refer to USANA Terms and Policies, Sections 38 and 40.

Shipping and Handling Tax Rate Table

Freight & Handling Taxable/Non-Taxable

Freight Handling
Alabama Non-taxable Taxable
Alaska No Tax No Tax
Arizona Non-taxable Taxable
Arkansas Taxable Taxable
California Non-taxable Taxable
Colorado Taxable Taxable
Connecticut Taxable Taxable
Delaware No Tax No Tax
District of Columbia Taxable Taxable
Florida Taxable Taxable
Georgia Taxable Taxable
Hawaii Taxable Taxable
Idaho Non-taxable Non-taxable
Illinois Taxable Taxable
Indiana Taxable Taxable
Iowa Non-taxable Non-taxable
Kansas Taxable Taxable
Kentucky Taxable Taxable
Louisiana Taxable Taxable
Maine Non-taxable Taxable
Maryland Non-taxable Taxable
Massachusetts Non-taxable Non-taxable
Michigan Taxable Taxable
Minnesota Taxable Taxable
Mississippi Taxable Taxable
Missouri Taxable Taxable
Montana No Tax No Tax
Nebraska Taxable Taxable
Nevada Non-taxable Taxable
New Hampshire No Tax No Tax
New Jersey Taxable Taxable
New Mexico Taxable Taxable
New York Taxable Taxable
North Carolina Taxable Taxable
North Dakota Taxable Taxable
Ohio Taxable Taxable
Oklahoma Non-taxable Non-taxable
Oregon No Tax No Tax
Pennsylvania Taxable Taxable
Puerto Rico Taxable Taxable
Rhode Island Taxable Taxable
South Caroline Taxable Taxable
South Dakota Taxable Taxable
Tennessee Taxable Taxable
Texas Taxable Taxable
Utah Non-taxable Non-taxable
Vermont Taxable Taxable
Virginia Non-taxable Taxable
Washington Taxable Taxable
West Virginia Taxable Taxable
Wisconsin Taxable Taxable
Wyoming Non-taxable Non-taxable
Effictive Date July 5, 2016

Tax Rate Table

Tax Exempt Status

If you want to be tax exempt, you need to fill out a Re-sale/Exemption certificate for the state in which you wish to be exempt. When USANA receives the certificate, we will change your account to tax exempt.

For Indian status, USANA needs to have a copy of the Indian status card before the person can be set up as tax exempt. Also, shipments must be shipped to the reservation.

Please note the following as well:
USANA does not accept resale certificates from California*, Mississippi, and Texas. Residents of these states are not eligible to turn in a resale certificate to remit their business taxes on their own with MLM-type marketing companies such as USANA. If you reside in these states, you will be required to pay all applicable taxes to USANA at the time of purchase.

*USANA can accept some resale certificates from California for those who meet certain requirements. Residents in California wanting to remit taxes on their own will need to contact USANA Customer Service with details of their resale certificate to see if they qualify.

Brand Partners Claiming Taxes

Unfortunately, USANA does not offer tax advice. Please contact an accountant or tax advisor.

USANA Preferred Track

USANA has partnered with United Parcel Service (UPS) to assist with all your shipping needs in the most cost-efficient way possible with USANA Preferred Track. Availability is based on the weight of the order.

USANA Preferred Track

  • Limited to packages five (5) pounds or less
  • Started by UPS and delivered by USPS
  • Estimated to have 4-10 business day transit time (not a guaranteed service)
  • Unfortunately, tracking information is unavailable once the package is handed over to USPS

As of 10/15/12, USANA Preferred Track – UPS that was limited to Non-Rural / No PO Box areas and delivered by UPS, was discontinued.

Shipping to the Caribbean Market

USANA is open for business in the Caribbean* as an NFR or Not for Resale market and uses FedEx as the shipping method for this market. FedEx does not deliver to a P.O. Box address.

Please note the customer is responsible for any customs, taxes, or other fees due upon receipt of the products—they are not reflected in USANA product pricing. Customs and VAT costs can be quite high, sometimes as much as or more than the original cost of the products.

*The Caribbean Islands consist of the U.S. Virgin Islands, British Virgin Islands, Barbados, Trinidad & Tobago, Bahamas, Cayman Islands, Dominican Republic, Bermuda, Jamaica, the Federated States of Micronesia (also known as Carolina Island), Marshall Islands, North Mariana Islands**, Palau***, Guam, and America Samoa.

**USANA is not open for business in the following islands of the North Mariana Islands: Farallon de Pajaros, Moug Island, Asuncion Island, Agrihan, Pagan, Guguan, Sarigan, Anatahan, and Farallom de Medinilla.

***USANA is not open for business in the following islands of Palau: Hatobohei Island, Helen Island, Melieli (Merir) Island, Pulo Anna Island, Sonsorol Island, Tobi Island.