TABLE OF CONTENTS

US Sales Tax


Internet retailers are subject to the same tax collection requirements as any other retailer. Lulu collects sales taxes and VAT (value added tax) in the following ways:



In the United States, sales tax is calculated based on the current applicable rates of the order’s destination, the total selling price of each individual item, and the shipping charges of an order. As of 10/1/19, Lulu collects sales tax for orders delivered to ALL US states EXCEPT* the following:

  •     Delaware DE
  •     Mississippi MS
  •     Montana MT
  •     New Hampshire NH
  •     North Dakota ND
  •     Oregon OR

*In Alaska, we collect sales tax for localities (or jurisdictions) that have started collecting sales tax as they become members of the Remote Sales Tax legislation. For a current list of localities that have joined, please see the Alaska Remote Sales Tax Information Portal.

Canadian Sales Taxes


Canadian Goods and Services Tax (GST) are applied to items with destinations in Canada. Provincial Sales Tax (PST) or Harmonized Sales Tax (HST) or Québec sales tax (QST) may also be applied, depending on the item(s) and destination.

 

European VAT


Lulu's products are intended to be sold as supplies to private consumers. At this time, our invoice system cannot receive and store business clients' VAT information, therefore all sales include VAT.


United Kingdom


Lulu collects and remits VAT in the United Kingdom exclusive of product pricing on our products in which the laws of the United Kingdom deem required. Lulu Press, Inc. VAT registration number in the UK is 975 0935 85.


France


Lulu collects and remits VAT in France exclusive of product pricing on our products in which the laws of France deem required. Lulu Press, Inc. VAT registration number in France is FR90524670213.


Italy


Lulu collects and remits VAT in Italy exclusive of product pricing on our products in which the laws of Italy deem required. Lulu Press, Inc. VAT registration number in Italy is IT07301070962.


Netherlands


Lulu collects and remits VAT in the Netherlands exclusive of product pricing on products in which the laws of the Netherlands deem it required. Lulu Press, Inc. VAT registration number in the Netherlands is NL824278410B01.


Germany


Lulu collects and remits VAT in Germany exclusive of product pricing on products in which the laws of Germany deem it required. Lulu Press, Inc. VAT registration number in Germany is Steuernummer 205/5927/4608.


Poland    


Lulu collects and remits VAT in Poland exclusive of product pricing on products in which the laws of Poland deem it required. Lulu Press, Inc. VAT registration number in Poland is 5263302161. 


Ireland    


Lulu collects and remits VAT in Ireland exclusive of product pricing on products in which the laws of Ireland deem it required. Lulu Press, Inc. VAT registration number in Ireland isIE3686100MH.


Distance Sales


Lulu collects French Distance Sales VAT for sales to customers in EU countries where the annual sales threshold has not yet been met.  These rates are applied to items printed in France and sold/delivered to a customer in another country. 


Using Malta as an example, the threshold for annual sales has not been met so Lulu is not required to register or collect VAT on behalf of Malta for sales to customers in Malta.  However, EU treaties require Lulu to collect French VAT at the distance rate for sales to customers in Malta.


The following EU countries are subject to distance VAT rates:

  •     Bulgaria
  •     Croatia
  •     Cyprus
  •     Czech Republic
  •     Estonia
  •     Greece
  •     Hungary
  •     Latvia
  •     Lithuania
  •     Luxembourg
  •     Malta
  •     Romania
  •     Slovakia
  •     Slovenia


The following countries collect VAT on ebook sales at the rate applicable to that country:

  •     Austria
  •     Belgium
  •     Denmark
  •     Finland
  •     Portugal
  •     Spain
  •     Sweden


For tax purposes, electronically delivered products (e-books and downloads) are considered shipped to your credit card billing address if a shipping address has not been entered.