Business Orders (B2B) & Sales Tax Policy
Effective Date: [23/12/2025] | Version: [v1.4]
1. Scope
This policy applies to business-to-business (B2B) transactions and commercial purchases shipped within the United States.
2. Key Principles
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B2B Account Requirement: Business orders, particularly those seeking sales tax exemption, must be placed through an approved B2B Account.
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Account Opening: To apply for a B2B Account, contact info@mozaracing.com.
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Tax Exempt Status: Sales tax exemption is not automatic. It requires manual verification of your credentials prior to purchase.
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No Retroactive Tax Refunds: Sales tax is determined at the time of checkout. We do not support retroactive sales tax refunds or invoice adjustments after an order has been paid.
3. Default Order Type (DTC)
All orders are processed as Direct-to-Consumer (DTC) and are subject to applicable state and local sales tax unless the order is placed through a pre-approved B2B Account with a verified tax-exempt status.
4. Sales Tax Exemption & Verification
To qualify for tax-exempt purchasing (e.g., for resale), you must provide:
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Legal Entity / Registered Company Name.
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A valid State Sales Tax ID / Reseller ID.
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A completed and signed Sales Tax Exemption Certificate or Resale Certificate valid for the ship-to state.
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Registered Billing and Shipping addresses.
Note: We are required by law to collect sales tax in states where we have economic nexus unless a valid certificate is on file.
5. B2B Account Eligibility
B2B Accounts are reserved for commercial entities. We reserve the right to approve or reject B2B Account applications based on the provided documentation and business verification at our discretion.
6. Pricing and Discounts
B2B Accounts are tailored for commercial procurement and are generally excluded from consumer-facing (DTC) promotions, including:
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Public discount codes or "Gift-with-Purchase" offers.
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Seasonal campaign pricing unless otherwise specified for B2B.
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Any promotional mechanisms triggered by technical error on a B2B order may result in order cancellation and refund.
7. Tax Determination at Checkout
Sales tax is calculated based on the shipping destination and the tax status of the account at the moment of payment.
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If you pay sales tax on an order, we cannot refund it later. * If you believe you are exempt but were charged tax, you must resolve the claim directly with your state's Department of Revenue; MOZA Racing will not re-issue invoices or refund tax post-purchase.
8. Invoicing
Invoices are generated automatically upon payment. Please ensure all business details and tax-exempt settings are active in your B2B Account before finalizing the transaction.
9. Customer Acknowledgement
By placing an order, you acknowledge and agree that:
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Business purchasing and tax-exempt requests must be handled via a B2B Account.
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Valid Resale/Exemption Certificates must be submitted and approved prior to purchase.
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Sales tax and invoicing are final at the time of payment; no retroactive adjustments will be made.