If the customer requests that Bob Richards Jewelers ship their merchandise out of the state of Tennessee, and no sales tax is collected from the customer at the time of the sale, the customer is required by the law of the state of the customer's residence to file a sales/usage tax return and pay said tax. In case of a sales tax audit, the name the item is shipped to, will receive notice of the tax and penalty due. The customer understands this potential tax liability and agrees to hold Bob Richards Jewelers harmless of said tax liability now, or in the future, regarding the merchandise purchased.

Repairs performed in the state of Tennessee and mailed to another state are subject to Tennessee taxes.