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Sales Tax Requirements
Companies selling over the Internet are subject to the same sales tax collection requirements as any other retailers. For more information about sales tax charged on your order, view the topic sections on this page. Orders Subject to Sales TaxThe amount of tax charged depends upon many factors, including the identity of the seller, the type of item purchased, and the destination of the shipment. Items sold by Amazon.com LLC, or its subsidiaries, and shipped to destinations in the states of Kansas, Kentucky, New York, North Dakota, or Washington are subject to tax. For sales tax purposes, electronically delivered products (e-books, e-documents, and electronically delivered software) are considered to be shipped to your credit card billing address. No sales tax is charged when purchasing gift cards; however, purchases paid for with gift cards may be subject to tax. How Tax Is CalculatedIf an item is subject to sales tax in the state to which the order is shipped, tax is generally calculated on the total selling price of each individual item. In accordance with state tax laws, the total selling price of an item will generally include item-level shipping and handling charges, item-level discounts, gift-wrap charges, and an allocation of order-level shipping and handling charges and order-level discounts. The tax rate applied to your order will generally be the combined state and local rate for the address where your order was shipped. Therefore, the sales tax rate applied to your order may be different for an order shipped to your home address than it is for an order for the very same items shipped to your work address. Amazon.com obtains sales tax rates from a leading tax rate service provider. Note that many factors can change between the time you place an order and the time of credit card charge authorization, which could affect the calculation of sales taxes. The amount appearing on your order as Estimated Tax may differ from the sales taxes ultimately charged. For example, tax law changes may occur between order placement and credit card charge authorization that could result in an increase or decrease in taxes charged. We also offer a number of flexible shipping options that could change the calculation of sales tax. Thus, we cannot know with certainty how allocations of shipping charges and promotional discounts will be made to individual items when we quote estimated taxes at the time your order is placed. Viewing Tax Assessed on an OrderTo identify whether an item ordered from any other seller has been taxed, visit the relevant order summary in Your Account and click the "See tax and seller information" link. If you have already received your order, you can also find the identity of the seller printed under the name of each item on your packing slip. Items identified as "taxed" have been subjected to sales tax. All other items have not been taxed, either because the seller is not required to collect the tax or the item is not subject to tax. See below for more information regarding sales tax on items sold by our online merchants. Sales Tax on Items Purchased from Select Amazon MerchantsIn order to offer you the widest selection and the most convenient shopping experience, Amazon.com has teamed with many other merchants. Your order may contain items from one or more of these online merchants. Each of these online merchants may have different sales tax collection obligations, depending upon their business policies and the location of their operations. For sales within the U.S., Amazon.com calculates sales taxes on the merchants' behalf in accordance with their instructions. These instructions vary depending on the tax laws in each state. The following is a partial list of merchants selling items at Amazon.com which may be included in your order, and the states in which they charge sales tax.
For sales outside the U.S., the publishers determine the tax to be included in the price. The following is a partial list of merchants selling items at Amazon.com which may be included in your order, and the countries in which they determine sales tax:
* Kindle books, subscriptions and active content titles sold by various publishers are subject to sales tax based on the publisher's tax reporting obligations and the taxability of digital books in those regions. As a result, sales tax for Kindle books sold by the publisher may differ from the sales tax to which you've been accustomed for Kindle products. If you have questions about tax on items purchased from these listed merchants, please contact Amazon.com Customer Service. For questions about sales tax on items purchased from all other merchants, please see below. Sales Tax on Items Purchased from All Other MerchantsIf you have questions about tax on items purchased from any merchant not listed above (including Office Depot, Inc.), please view that merchant's information at Ordering from a Seller, or through links made available on product detail pages. Sales tax information for these merchants can usually be found in the merchant's Shipping and Tax Information section. If you still have any other tax-related questions, please contact that merchant directly using the contact information provided in the merchant's Contact Customer Service section. Sales Tax on Items Purchased from Amazon MarketplaceMarketplace sellers are responsible for the sales tax on any items sold on Amazon.com, and if necessary, they generally add this cost into the price of their items. Therefore, you will not be charged any additional sales tax for Marketplace purchases. If you have further questions about a particular Marketplace seller's tax practices, feel free to contact the seller directly. Tax-Exempt CustomersIf you're a tax exempt customer and would like to take advantage of your tax exempt status, the process may differ depending on who is selling and fulfilling the products that you order.
Sold by Amazon.com LLC or Amazon Digital Services, Inc.For products sold by either Amazon.com, LLC or Amazon Digital Services, Inc., customers can enroll in the Amazon Tax Exemption Program by accessing "Your Account," navigating to the Settings section and selecting "Amazon Tax Exemption Program." You'll then be instructed to upload your exemption documentation using the file upload Tool on the Account page. Please see our Automatic Tax Exemption page for additional information. Sold by sellers other than Amazon.com LLC or Amazon Digital Services, Inc. and fulfilled by AmazonYou should first place your order through our website. After you've received your shipment confirmation, please submit the information listed below by fax or e-mail in order to receive a refund of any sales tax. Our fax number is 206-266-2005. You may also send scanned copies in PDF format to tax-exempt@amazon.com. Please include the following:
While you only need to submit your exemption documentation information once for each applicable seller, you need to contact us after placing each order to request a refund for the tax on your purchase. Sold and fulfilled by sellers other than Amazon.com LLC or Amazon Digital Services, Inc.Please contact the seller directly using the contact information provided in the seller's Contact Customer Service section. Tax-Exempt DocumentationUnited States Government Purchasers Sales tax does not apply to purchases made by the United States Government. In order to document that a sale has been made to the U.S. Government, we need to obtain a copy of one of the following:
Other Exempt Purchasers All other exempt purchasers need to provide us with a copy of a state resale certificate, exemption certificate, or other acceptable proof of your exempt status for the state where the items will be shipped. The documentation submitted should include the name of the merchant who sold the items and the name of the organization that purchased the items. How to submit this information First, place your order through our website. After you've received your shipment confirmation, please submit the necessary information by fax or e-mail in order to receive a refund of any sales tax. Our fax number is (206) 266-2005. You may also send scanned copies in PDF format to tax-exempt@amazon.com. Please include the following:
While you only need to submit this information once for each applicable merchant, you need to contact us after placing each order to request a refund for the tax on your purchase. Effect of the Internet Tax Freedom ActCompanies selling over the Internet are subject to the same sales tax collection requirements as any other retailers. Remote sellers (including Internet retailers and catalog companies) are generally required to collect taxes where they have a physical selling presence. If they do not have any such presence, they are not required to collect sales taxes. The Internet Tax Freedom Act (ITFA) has been renewed through November 1, 2014. Please note, the ITFA was primarily intended to prevent state and local governments from imposing new or discriminatory taxes on Internet transactions and on Internet access. Despite the name of the Act, ITFA does not preclude state and local governments from imposing existing sales tax collection requirements on companies selling over the Internet. Colorado, Oklahoma, South Carolina, South Dakota, Tennessee and Vermont Sales TaxFor those customers purchasing from Amazon.com LLC, Amazon Digital Services, Inc. or Warehouse Deals, Inc. and shipping to Colorado, Oklahoma, South Carolina, South Dakota, Tennessee, or Vermont: We do not collect sales or use taxes in all states. For states imposing sales or use taxes, your purchase is subject to use tax unless it is specifically exempt from taxation. Your purchase is not exempt merely because it is made over the Internet or by other remote means. Many states require purchasers to file a sales/use tax return at the end of the year reporting all of the taxable purchases that were not taxed and to pay tax on those purchases. Details of how to file these returns may be found at the websites of your respective taxing authorities. Colorado: Colorado HB 1193, enacted in February 2010, required online retailers to provide a detailed purchase report to customers with more than $500 of annual Colorado purchases by January 31st and to provide a summary purchase report with the total amount of each customer's annual Colorado purchases to the Colorado Department of Revenue by March 31st. This law is currently the subject of a legal challenge brought by the Direct Marketing Association and others. In the meantime, the U.S. District Court has suspended enactment of the law while the legal challenge proceeds. Oklahoma: For Oklahoma purchasers, the tax may be reported and paid on the Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return [Form 21-1]. The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website, www.tax.ok.gov. We are required to provide the notice above for Oklahoma purchases based on Oklahoma law (HB 2359) enacted in June 2010. South Carolina: Please be aware that you may owe South Carolina Use Tax on your purchases. You may visit www.sctax.org to pay the use tax or you may report and pay the tax on your South Carolina Income Tax Form. We're required to provide this notice based on South Carolina law Section 12-36-2691(E)(1). South Dakota: For South Dakota purchasers, the tax may be reported and paid on the South Dakota use tax form. The use tax form and corresponding instructions are available on the South Dakota Department of Revenue website. We are required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011. Tennessee Please be aware that purchases shipped to Tennessee may be subject to Tennessee Use Tax (T.C.A. § 67-6-210) unless an exemption exists under Tennessee law. A sale is not exempt under Tennessee law because it is made through the Internet. Payments of applicable Tennessee use tax may be made through the Tennessee Department of Revenue's Website at https://apps.tn.gov/usetax. Vermont: For Vermont purchasers, the tax may be reported and paid on the Vermont use tax form. The use tax form and corresponding instructions are available on the Vermont department of taxes website. We are required to provide the notice above for Vermont purchases based on Vermont law (H 436) enacted in May 2011. List of which states and which orders get charged sales tax. Instructions for tax-exempt buyers.
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