How Small Retailers Can Handle Sales Tax on Shipping: State-by-State Guide
CPA Practice
JULY 18, 2023
Worldwide retail ecommerce sales could reach $6.169 trillion in 2023 and comprise 22.3% of total retail sales. Transportation charges that are included in the sale price are not excluded from tax. Code § 15-5-133 , freight costs incurred prior to retail sale are considered part of gross sales and therefore subject to tax.
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