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

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). Origin and destination sourcing figure big in South Carolina.

Sales 180

Sales Rhode Island 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