About US State Sales and Use Taxes
Items sold on Amazon Marketplaces and shipped to locations both inside and outside the US, including territories, may be subject to tax.
How Tax is calculated
The amount of tax charged on your order depends on many factors including the following:
- The identity of the seller
- The type of item or service purchased
- The time and location of fulfillment
- The shipment or delivery address of your order
The tax rate applied to your order will be the combined state and local rates of the address where your order is delivered to or fulfilled from. For example, if you live in a state that does not impose a sales tax, you may still see tax calculated on your order if shipped to another state. Moreover, the tax rates applied to your order may also be different for a variety of reasons, such as a shipment to a residential home versus a business address. Also, the total selling price of an item will generally include item-level shipping and handling charges, item level discounts, and gift wrapping charges. If applied at an order level, these charges, may be allocated to the individual items in an order.
If you are ordering from Amazon.com and shipping to a country outside of the US, you may be charged the applicable country tax rate.
- No tax is charged when purchasing gift cards; however, purchases paid for with gift cards may be subject to tax.
- Textbooks rented from Warehouse Deals and shipped to destinations in Delaware are subject to tax.
Items sold on Amazon.com that are shipped to destinations in the following states and US territories may be subject to tax:
| Alabama | Kentucky | Ohio |
| Alaska | Louisiana | Oklahoma |
| Arizona | Maine | Pennsylvania |
| Arkansas | Maryland | Puerto Rico |
| California | Massachusetts | Rhode Island |
| Colorado | Michigan | South Carolina |
| Connecticut | Minnesota | South Dakota |
| District of Columbia | Mississippi | Tennessee |
| Florida | Missouri | Texas |
| Georgia | Nebraska | Utah |
| Hawaii | Nevada | Virginia |
| Idaho | New Jersey | Vermont |
| Illinois | New Mexico | Washington |
| Indiana | New York | West Virginia |
| Iowa | North Carolina | Wisconsin |
| Kansas | North Dakota | Wyoming |
Click here for information on Marketplace Facilitator Sales and Use tax collection.