Poppyfield Bead Company is based in Albuquerque, New Mexico, USA. We comply with New Mexico state laws regarding New Mexico businesses. We are charged a gross receipt tax on all sales that take place in our state. Out of state, online sales, are exempt from this tax. If you are a New Mexico business that is purchasing our products for resale, have a state Tax ID, and would like to be eligible for tax free purchases, please contact us at email@example.com.