TaxConnex

JANUARY 17, 2023

Connecticut, Georgia, Michigan, North Dakota, South Carolina, Tennessee, Texas, Vermont, Washington, West Virginia and Wisconsin follow this rule. Many states, for instance, say that when the contents of a shipment are taxable, so is the shipping cost.

Rhode Island 130

Rhode Island West Virginia Alaska North Dakota 130

TaxConnex

JANUARY 11, 2022

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).

Sales 180

Sales Rhode Island South Dakota Tax 180

CPA Practice

JULY 18, 2023

When made by common carrier or the United States Postal Service (USPS), transportation charges are exempt from sales tax if billed as a separate item (identifiable from other charges) and paid (directly or indirectly) by the purchaser. Transportation charges that are included in the sale price are not excluded from tax.

Sales 98

Sales Retail Tax West Virginia 98

ThomsonReuters

JANUARY 30, 2023

These states include: Arizona ( House Bill 2130 ) Hawaii ( Senate Bill 360 and House Bill 490 ) Indiana ( House Bill 1243 ) Iowa ( Senate Bill 95 ) Minnesota ( Senate Bill 2 ) Mississippi ( Senate Bill 2286 ) Nebraska ( LB 57 ) North Dakota ( House Bill 1460 ) Oklahoma has two measures.

payroll 105

payroll Hawaii West Virginia Oklahoma 105