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sales-tax-policy

Refund / Shipping / Sales Tax Policy
Effective Date: October 3, 2025

INTRODUCTION & SCOPE
This Refund / Shipping / Sales Tax Policy (the "Policy") explains how refunds, shipping, sales tax calculation, collection, remittance and tax reporting are handled for transactions on the WPARTS marketplace (wparts.com). WPARTS LLC operates a technology marketplace that connects Buyers and independent Sellers. This Policy applies to purchases made through the WPARTS platform in the United States and is intended to describe roles, responsibilities and operational processes. This Policy complements the WPARTS Terms of Service and Seller Agreement; in case of conflict, the Terms and Seller Agreement control to the extent permitted by law.

DEFINITIONS

  • Marketplace Facilitator - WPARTS when, under state law, the platform is required to collect and remit sales tax on sales made by third-party sellers through the platform.
  • Seller - the independent party who lists and sells goods on WPARTS.
  • Buyer - the purchaser of goods through WPARTS.
  • Destination-based tax - sales tax computed based on the Buyer's delivery address, including state, county, city and special tax jurisdictions.

1. Refunds - General Rules and Process

1.1. Overview - Buyer rights
Buyers may be eligible for refunds if: (a) the item is materially not as described (wrong part, incompatible, damaged in transit), (b) the item is defective, or (c) the Seller’s posted return policy for that Listing permits returns. For new, unused, correct items returned in accordance with a Seller’s policy, refund to the original payment method is standard.

1.2. Standard timeframes

  • New / Unused items (OEM or aftermarket): Buyers may request a return within 30 calendar days from date of delivery, provided the item is returned in its original, resellable condition and packaging unless otherwise noted.
  • Used / Refurbished / Core parts: Returns are allowed only where the Listing was inaccurate or the item is defective; Buyer must report issues within 7 calendar days of delivery with photographic/video evidence.
  • High-value goods / special items: For items with value over $500, WPARTS/Seller may require signature on delivery and may enforce shorter windows for reporting damages (e.g., 48–72 hours). See Listing for specifics.

1.3. Condition and exclusions
Refunds are not available for:

  • Items that have been installed/modified and clearly altered from the listed condition (unless Seller agrees).
  • Items listed as «final sale», «non-returnable» or otherwise clearly indicated in the Listing (exceptions may apply under consumer protection laws).
  • Consumables, hazardous materials, or items that by law cannot be returned.
  • Where buyer changes mind about compatibility after installation (buyers should verify compatibility before purchase).

1.4. How to request a refund / RMA process

  • Step 1 (Buyer): Initiate a return/dispute within the Order thread on WPARTS or via the Help Center within the applicable timeframes above. Provide photos, descriptions, and order number.
  • Step 2 (Seller): Upon receiving a return request, Seller has 5 business days to respond with RMA instructions, return address, and return shipping instructions. Seller must provide pre-paid return label for items that are clearly not as described or damaged.
  • Step 3 (Buyer): Ship the item back according to the RMA instructions and obtain tracking. If Buyer does not receive RMA instructions in 5 business days, Buyer may escalate to WPARTS.
  • Step 4 (Refund): After receipt and inspection of returned goods, Seller (or WPARTS in certain disputes) will issue refund within 7 business days to original payment method. If Seller fails to issue refund, WPARTS reserves the right to step in and issue refund to Buyer and recover amounts from Seller.

1.5. Refund methods and limits

  • Refunds will be issued to the original payment method where feasible. If original method is unavailable, platform credit may be offered.
  • WPARTS may impose reasonable restocking fees only if the fee is clearly disclosed in the Listing prior to purchase. Restocking fees exceeding 20% are considered excessive and discouraged.
  • Maximum refund ordinarily equals the paid purchase price plus shipping when applicable. WPARTS is not liable for taxes or customs duties remitted by Buyer for international purchases; these may not be refundable.

1.6. Chargebacks and payment disputes

  • Buyers should first follow the Refund procedure. If a chargeback is initiated, Seller and WPARTS will provide documentation to the payment processor. Repeated or baseless chargebacks may lead to account suspension.

1.7. Exceptions & seller-specific policies

  • Sellers may offer more generous return terms in their Listing. Such seller policies must be posted visibly and not conflict with applicable consumer protection laws.

1.8. Buyer protections / WPARTS mediation

  • WPARTS offers a mediation service for disputes where Buyer and Seller cannot agree. WPARTS may require Sellers to provide supporting documentation (photos, serial numbers, shipping proof) and may issue remedial refunds at its discretion in cases of fraud or clear misrepresentation.

1.9. Tax treatment of refunds. Where tax was collected at the time of sale and a full or partial refund is made, WPARTS (where it collected tax) or the Seller (where the Seller collected tax) will follow state law and applicable procedures to refund sales tax to the Buyer or adjust tax remittance to the taxing authority. Buyers and Sellers should retain records to support any tax adjustments. Sellers must cooperate with WPARTS or tax authorities in processing tax credits or refunds.

2. Shipping - Responsibilities and Taxability

2.1. Seller responsibility and handling time

  • Each Listing displays the Seller's handling time (the time between order confirmation and shipment). Sellers must ship within the stated handling time and provide valid tracking information when shipping through carriers. Failure to ship on time may be a breach of Seller Agreement.

2.2. Shipping methods

  • Sellers may use common carriers (USPS, UPS, FedEx, DHL, local carriers) or their own courier arrangements. The Listing must disclose the selected carrier or shipping method categories (standard/expedited/overnight). Sellers are encouraged to provide tracking numbers for all shipments.

2.3. Shipping costs and who pays

  • Shipping costs are displayed at checkout and are set by the Seller (or calculated dynamically where the platform provides shipping calculation services). Buyers pay shipping costs unless Listing states «free shipping». VAT/customs/duties for international shipments are the Buyer’s responsibility (unless the Listing or Seller indicates DDP / duties paid).

2.4. Delivery windows and delays

  • Delivery estimates are provided at checkout and are estimates only. Sellers must notify Buyers of significant delays. WPARTS is not responsible for carrier delays, force majeure events, or customs clearance delays.

2.5. Tracking, lost/damaged shipments

  • Buyers must report missing or damaged shipments within 7 calendar days of the expected delivery date for domestic shipments (or within a Seller-specified reasonable period for internationals). Seller will open claims with the carrier and, where applicable, file insurance claims. For high-value items, Sellers may be required to insure shipments and obtain signature confirmation. If a parcel is confirmed lost by carrier, Seller shall refund or reship.

2.6. International shipping & customs

  • For international orders, Buyer is responsible for customs clearance, duties, tariffs, and any taxes. Sellers must complete customs declarations accurately. Items prohibited for export/import must not be shipped.

2.7. Local pickup

  • If a Listing offers local pickup, the Seller must specify pickup location, acceptable ID requirements, and pickup window.

2.8. Taxability of shipping. The taxability of shipping and handling fees varies by state and by the type of goods sold. WPARTS will calculate and, where required by law, collect tax on shipping charges at checkout in jurisdictions that treat shipping as taxable. Where WPARTS does not collect tax, Sellers remain responsible for correct pricing and tax treatment of shipping under applicable state law. Sellers should seek tax advice regarding shipping taxability in jurisdictions where they do business.

3. SALES TAX - Calculation, Collection, Remittance, Exemptions &

Reporting

3.1 Legal background and marketplace facilitator status

  • Following the U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. (2018), states may require remote sellers and marketplace facilitators to collect and remit sales tax based on economic nexus and marketplace facilitator laws. WPARTS will comply with applicable state and local laws and collect taxes where WPARTS is required to do so as a marketplace facilitator. (Sellers should be aware that the legal landscape may continue to evolve.) (Supreme Court)

3.2 Who collects and remits tax

  • Where WPARTS is required by state law to collect and remit tax as a marketplace facilitator, WPARTS will calculate, collect and remit the applicable sales and other transactional taxes at checkout on behalf of the Seller. WPARTS will indicate at checkout whether tax is being collected by WPARTS or whether the Seller is responsible.
  • Where WPARTS is not required to collect, the Seller is responsible for registering with the appropriate state tax authority, calculating, collecting and remitting applicable sales and use tax, and for maintaining necessary records.

3.3 Destination-based calculation

  • Taxes are calculated on the basis of the Buyer's delivery address (destination), applying appropriate combined state, county, city and special jurisdiction rates. Taxable status depends on product classification and the law of the taxing jurisdiction.

3.4 Public list of jurisdictions & updates

  • WPARTS maintains an up-to-date, public list of jurisdictions in which WPARTS collects and remits taxes as a marketplace facilitator. Sellers can always find the current list in the Seller Dashboard and on the WPARTS Sales Tax page. WPARTS will update that list when obligations change and will provide notice to Sellers via dashboard notifications or e-mail.

3.5 Resale certificates & exemptions

  • Sellers or Buyers claiming exemption (for resale or otherwise) must provide a valid, state-issued resale or exemption certificate through the Seller Dashboard in the required format (PDF/image upload). WPARTS reserves the right to verify certificates and to reject documentation that appears invalid. If an exemption is rejected or invalid, tax may be collected retrospectively and the Seller may be held responsible for back taxes, penalties and interest.

3.6 Exports / international shipments

  • For goods shipped outside the U.S., WPARTS generally will not collect U.S. state sales tax. Exporters must comply with export rules and keep export documentation required by law.

3.7 Tax reporting & Form 1099-K

  • WPARTS may be required by federal or state law to provide tax information to Sellers and tax authorities (including Form 1099-K or other information returns) where legally required. Sellers are responsible for maintaining accurate tax profile information in their Seller Dashboard (including W-9 for U.S. persons and W-8 forms where applicable). Sellers should consult tax advisors regarding their reporting obligations. (Refer to IRS guidance and notices for current Form 1099-K thresholds and transition rules; WPARTS will provide Seller notices when WPARTS is required to issue information returns.) (IRS)

3.8 Marketplace fees and tax treatment

  • Fees and commissions charged by WPARTS (listing fees, commissions) are treated per applicable tax law and may be deductible by Sellers for income tax purposes; Sellers should consult tax advisors for their particular circumstances. WPARTS will provide Sellers with fee statements in the Seller Dashboard.

4. Seller obligations & recordkeeping

4.1 Registration & compliance. Sellers are responsible for registering with state tax authorities where they meet nexus thresholds and where WPARTS does not collect tax on their behalf. Sellers must pay all taxes they owe when due and comply with state sales and use tax rules.
4.2 Records. Sellers must maintain accurate transaction records, shipping and export documentation, and copies of any exemption certificates for a minimum period consistent with state law (recommended: at least four (4) years). Sellers must provide records to WPARTS or tax authorities upon lawful request.
4.3 Cooperation. Sellers will cooperate with WPARTS and tax authorities in audits, assessments, or corrections related to taxes on sales made through WPARTS.

5. Disputes, changes & support

5.1 Tax disputes. If a Seller disputes a tax collection or classification, Seller must provide supporting documentation. WPARTS will review and, where appropriate, engage with Seller to correct errors. Final responsibility for tax compliance remains with Seller where WPARTS is not the collecting party.
5.2 Policy changes. WPARTS may update this Policy to reflect changes in law or practice. Material updates will be posted with a new effective date and Sellers will be notified through the Seller Dashboard or e-mail.
5.3 Questions & assistance. For tax-related questions or to submit resale/exemption certificates, Sellers should use the Seller Dashboard or contact WPARTS Tax Support at: legal@wparts.com (or the support channel in Seller Dashboard).

6. Additional resources & guidance

  • Sellers may consult authoritative and up-to-date resources (state departments of revenue; marketplace facilitator state guides from tax technology providers) for jurisdiction-specific requirements. WPARTS recommends Sellers obtain professional SALT (state & local tax) advice if they are uncertain of obligations.

Contact
WPARTS LLC
Email: legal@wparts.com
Help Center: https://wparts.com/en/help

Notes & Legal disclaimers

DMCA Policy - WPARTS LLC