Sales Tax Requirements

Determining Applicable Sales Tax

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 tax state 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 tax. The amount appearing on your order as Estimated Tax may differ from the sales taxes ultimately charged.

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, versus an order for the very same items shipped to your work address.

Orders Subject to Sales Tax

Items sold by Amazon.com LLC or its subsidiaries

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

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

No sales tax is charged when purchasing gift cards. However, purchases paid with gift cards may be subject to sales tax.

Using a Tax Exemption for Purchases

If your non-profit, educational or research institution, small business, or similar organization is eligible to purchase with a tax exemption, you may be able to participate in the Amazon Tax Exemption Program (ATEP). Tax exemptions may be available to support purchasing, depending upon individual state laws.

With the Amazon Tax Exemption Program (ATEP), you may be eligible to use tax exemptions for future purchases from either Amazon.com LLC or Amazon Digital Services, Inc. In order to establish and maintain your ATEP enrollment, we require that you provide us with a valid tax exemption certificate for the state(s) where you are located, and that you update and maintain a current certificate, in accordance with the state laws and our Terms & Conditions.

Please see our Amazon Tax Exemption Program (ATEP) page for additional information.

Go to Amazon.com to Learn More and apply online. After completing the process, you will see a message indicating that you’ve successfully uploaded your tax exemption information. To view your ATEP status, return to the Amazon Tax Exemption Program section of Your Account. Please allow three business days for Amazon to review your documentation.

Effect of the Internet Tax Freedom Act

Companies 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.

Sales Tax in Colorado, Oklahoma, South Carolina, South Dakota, and 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 are 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.

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.