About Sales Tax on Items Sold by Amazon.com

Items shipped to certain states are subject to tax.

Items sold by Amazon.com LLC, or its subsidiaries, and shipped to destinations in the following states are subject to tax:

  • Arizona
  • California
  • Connecticut
  • Georgia
  • Indiana
  • Kansas
  • Kentucky
  • Massachusetts
  • Nevada
  • New Jersey
  • New York
  • North Carolina
  • North Dakota
  • Pennsylvania
  • Tennessee
  • Texas
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin

Note: No sales tax is charged when purchasing gift cards; however, purchases paid for with gift cards may be subject to tax.

How Sales Tax is Calculated

If 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 amount of tax charged on your order will depend upon many factors including Identity of the seller, type of item purchased, and destination of the shipment. 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.

California Tax Regulations for Wireless Devices

The state of California has specific tax regulations regarding the sales of cellular phones and other devices like tablets or mobile hot spots that use wireless service. These devices are often subsidized (sold at a discount) with a requirement that the customer enters a contract with a wireless service provider. For example, a phone that sells for $599.99 without a contract may sell for $0.01 with a two-year contract for wireless service. California requires that devices sold at a discount with a wireless service contract are taxed on the full, undiscounted price of the device without a contract. So in the example above, a phone sold for $0.01 with a two-year contract would be taxed on the $599.99 no-contract price.

The regulations described above for wireless devices sold at a discount with a contract are not applicable to the sale of devices that are end-of-life or obsolete.

Your estimated tax will be displayed when you review your order during checkout. For additional details on California tax rates and to see what rate applies to you, please visit the California State Board of Equalization website.

Nevada Tax Regulations for Wireless Devices

The state of Nevada has specific tax regulations regarding the sales of cellular phones and other devices like tablets or mobile hot spots that use wireless service. These devices are often subsidized (sold at a discount) with a requirement that the customer enters a contract with a wireless service provider. Nevada requires that devices sold at a discount with a wireless service contract are taxed at the wholesale cost of the device to retailers.

The regulations described above for wireless devices sold at a discount with a contract are not applicable to the sale of devices that are end-of-life or obsolete.

Your estimated tax will be displayed when you review your order during checkout. For additional details on Nevada tax rates and to see what rate applies to you, please visit the state of Nevada Department of Taxation website.

Massachusetts Tax Regulations for Wireless Devices

The state of Massachusetts has specific tax regulations regarding the sales of cellular phones and other devices like tablets or mobile hot spots that use wireless service. These devices are often subsidized (sold at a discount) with a requirement that the customer enters a contract with a wireless service provider. Massachusetts requires that devices sold at a discount with a wireless service contract are taxed at the wholesale cost of the device to retailers.

The regulations described above for wireless devices sold at a discount with a contract are not applicable to the sale of devices that are end-of-life or obsolete.

Your estimated tax will be displayed when you review your order during checkout. For additional details on Massachusetts tax rates and to see what rate applies to you, please visit the Massachusetts Department of Revenue website.

Note:

  • The tax rate applied to physical orders 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 versus an order for the very same items shipped to your work address.
  • Electronically delivered products (e-books, e-documents, and electronically delivered software) are considered to be shipped to your current credit card billing address.

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