TaxConnex

JANUARY 17, 2023

When items in a shipment are exempt from sales tax in a given state, so is the cost of shipping. Connecticut, Georgia, Michigan, North Dakota, South Carolina, Tennessee, Texas, Vermont, Washington, West Virginia and Wisconsin follow this rule.

Rhode Island 130

Rhode Island West Virginia Alaska North Dakota 130

TaxConnex

JANUARY 11, 2022

In Florida, the purchaser must also have the option of picking the item up or arranging for third-party transportation services on its own. When shipping to a retailer, sales tax is incurred in Idaho no matter where “shipping” appears on an invoice. Origin and destination sourcing figure big in South Carolina.

Rhode Island 180

Rhode Island Sales Tax South Dakota 180

TaxConnex

JANUARY 24, 2023

Delivery charges in Maine are exempt from sales tax if shipment is direct to the purchaser, shipping charges are separately stated and shipment is made by common or contract carrier or the U.S. And in South Carolina, sales tax on shopping depends on whether the delivery terms are by destination or shipping point.

Sales 26

Sales Tax South Carolina Massachusetts 26

TaxConnex

JANUARY 28, 2021

The case in point brought out how a transaction in which a provider doesn’t transfer tangible personal property to a customer generally would not be subject to retailers’ occupation tax, use tax, service occupation tax or service use tax.

Sales 149

Sales Tax Alaska Illinois 149