SAN FRANCISCO (CBS 5) – Santa is not the only one keeping a list of who’s been naughty and nice. has published its first-ever list of companies that are adopting good and not-so-good consumer policies for the holiday season.

On the Nice List this year:

Costco: Consumer Reports is praising the warehouse retailers’ open-ended return policy. According to a Costco associate, the store will take back just about anything it sells, except cigarettes and liquor, with or without a receipt, and without time limitations. Customers who return items without a receipt are given store credit. Costco accepts returns of home electronics within 90 days after purchase. Consumer Reports said they like the online shoe-seller because it offers free returns and free shipping. also encloses a pre-paid return label with every order. Consumer Reports likes the hotel booking site because it never charges a fee to cancel or change a room booking. However, it also advises customers to review purchase conditions, because some hotels that sell rooms on the site do charge penalties for cancellations.

On the Naughty List this year:

Macy’s: It’s hard not to think of Macy’s when it comes to holiday shopping. But Consumer Reports said the department store chain is a Grinch when it comes to shipping. Macy’s calculates shipping charges based on the cost of an order, rather than the size or weight.

Verizon Wireless: The cell phone company is getting a lump of coal this year because it doubled its early termination fee on customers who cancel their smart phone contracts after the 30-day grace period. It now costs $350 to say goodbye to Verizon early.

Dollar Car Rental: The car rental company may be driving some customers mad with its new requirement, according to Consumer Reports. Dollar is now requiring customers to present a gas station receipt to prove they have filled up the gas tank within 10 miles of the drop-off location. Failure to comply could result in extra fees.

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