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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:
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.
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