1. Account Requirements

No account is required to place orders. You may checkout as a guest. However, for B2B wholesalers, we recommend setting up a professional account to manage your tax-exempt status. Click "Sign in" and "Create Account," or email us for manual setup.

2. U.S. Sales Tax Policy

As a registered business operating in the United States, Foremost Hat complies with all state and local tax regulations. Please be advised of the following regarding your orders:

• Sales Tax Collection: In accordance with individual state laws, we are required to collect sales tax on orders shipped to specific states. The tax rate applied is determined by the shipping destination of your order.
• Variable Rates: Sales tax rates vary by state, county, and city. For a detailed breakdown of current tax rates by state, please refer to the Tax Foundation’s official data: https://taxfoundation.org/data/all/state/sales-tax-rates/
• Tax-Exempt Organizations: If you are a wholesaler, reseller, or tax-exempt organization, you may be eligible to waive sales tax. To apply for an exemption:
  1. Please provide a valid Resale Certificate or Tax Exempt Certificate for the state where the goods are being shipped.
  2. Send your documentation to our support team at [support@foremosthat.com] before placing your order to ensure your account is updated with tax-exempt status.

3. Understanding Tax Exemption

What Is a Tax Exemption Certificate?

A Tax Exemption Certificate is an official document that allows a buyer to purchase goods without paying sales tax, provided the purchase qualifies under applicable tax laws.

In wholesale transactions, the most common type of tax exemption certificate is a Resale Certificate, which confirms that the buyer is purchasing the products for resale, not for personal use or internal consumption. Sales tax will instead be collected from the end customer at the point of final sale. When a valid Tax Exemption / Resale Certificate is provided and accepted, the seller is legally allowed to exclude sales tax from the invoice.

Common Types of Tax Exemption Certificates:

• Resale Certificate: For resale or wholesale purposes (Most Common).
• Nonprofit/Tax-Exempt Certificate: e.g., 501(c)(3) organizations, where applicable.
• Government or Educational Exemption: State-dependent certificates for public institutions.

⚠️ Important Legal Note: If a valid tax exemption certificate is not provided, or if the purchase does not qualify for exemption, Foremost Hat is required by law to collect sales tax, even if the buyer claims wholesale intent.

What Qualifies as a “Valid” Resale Certificate

To be accepted, your certificate must meet these three criteria:

1). Issued or Recognized by a Government Authority

Must be an official form, such as:

• A U.S. State Department of Revenue / Department of Taxation form.
• Examples: California (CDTFA-230), Texas (Sales and Use Tax Resale Certificate), Florida (Annual Resale Certificate).
• Note: Personal company statements or letterheads without an official state format are not valid.

2). Complete Information (No Omissions)

Must include at minimum:

• Buyer Name: Company or individual name.
• Business Address.
• Sales Tax ID / Resale Number: (State-issued).
• Nature of Business: (e.g., Wholesale/Retail).
• Signature and Date.

3). Verifiable Sales Tax ID

The ID must be Active and Valid when verified on the state tax authority’s official website.

Common Situations That Are Considered “Invalid” ❌

• ❌ EIN Only: Providing a Federal Tax ID (EIN) instead of a State Sales Tax ID.
• ❌ Expired: Many states require annual or periodic renewal.
• ❌ Name Mismatch: The Sales Tax ID does not match the registered company name.
• ❌ Illegible: Handwritten information that is unclear or incomplete.

4. Documentation Compliance

State laws require Foremost Hat to maintain these certificates on file. Once approved, your account will remain tax-exempt for all future transactions.

Preferred File Formats: PDF, JPEG, PNG, JPG.

5. Submission & Rules

• Submission: Email support@foremosthat.com.
• Processing: We will update your status within two business days.
• Refund Policy: We cannot refund Sales Tax once it has been collected. Please ensure approval before finalizing your transaction.

6. Customs, Duties & Taxes (Production & Import Policy)

At Foremost Hat, we strive to simplify the importing process for our wholesalers:

• Duty-Inclusive Pricing: Our quoted prices generally include estimated customs duties (DDP - Delivered Duty Paid) for most standard regions, unless otherwise specified in your formal quote.
• Shipments from China: Some of our specialized custom products are shipped directly from our manufacturing facilities in China.
• Customer Cooperation Requirement: In the event that local customs authorities require additional documentation, identity verification, or specific information to clear the shipment, the customer (buyer) is responsible for responding to and cooperating with the customs broker or local authorities in a timely manner. If a shipment is returned or destroyed due to the customer's failure to provide required local tax IDs, identity verification, or necessary clearance documentation, no refunds will be issued.
• Liability for Delays: Foremost Hat is not responsible for shipment delays, storage fees, or returns caused by a customer's failure to provide required information or cooperation during the customs clearance process.