Sales Tax on Shipping: When Does it Apply?
TaxConnex
JANUARY 11, 2022
In the winter, e-commerce jumped 96% year-to-year from 2020 to 2021. When only some of the contents of a shipment are taxable, the shipping charges must be pro-rated in Minnesota, New Jersey, North Carolina, North Dakota, Ohio, Rhode Island, South Dakota, Vermont, Washington and Wisconsin (where a “reasonable allocation” is required).
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