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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, consult the links below.
The 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, North Dakota, or Washington are subject to tax.
To 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.
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 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.
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 certificates; however, purchases paid for with gift certificates may be subject to tax.
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. 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.
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., and Borders, Inc.), please view that merchant's information at Ordering from Amazon Merchants, 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 tax has been charged on any portion of your order and you need to take advantage of your tax exempt status, the process will differ depending on the merchant who sold the taxed items.
If the taxed items were sold by any of the following merchants, Amazon Customer Service can facilitate a refund.
If the taxed items were sold by any other merchant, please contact that merchant directly using the contact information provided in the merchant's Contact Customer Service section.
In those cases where Amazon.com can facilitate a tax exempt refund, you will need to provide us with acceptable proof of exempt status for the state where the items will be shipped.
United 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 Web site. After you've placed your order, please submit the necessary information by fax in order to receive a refund of any sales tax. Our fax number is (206) 266-2005.
Please include the following:
While you need to submit this information to us once for each applicable merchant, you do need to contact us after placing each order to ensure you are refunded 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 October 31, 2007.
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.
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