State of California California Department of Consumer Affairs

Sales Tax (Delivery/Shipping Charges)

From Consumer Wiki

(Difference between revisions)
Jump to: navigation, search
 
(4 intermediate revisions not shown)
Line 1: Line 1:
 +
<p>[[File:Whitebox.jpg|735-Other State Agencies|link=_Hint]]</p>
 +
{| align="center" border = 0
{| align="center" border = 0
!  
!  
Line 6: Line 8:
|-
|-
| <h4 align="center"><big>SALES TAX (DELIVERY/SHIPPING CHARGES)</big><br /></h4>
| <h4 align="center"><big>SALES TAX (DELIVERY/SHIPPING CHARGES)</big><br /></h4>
-
|  [[A|go back]]
+
|  [[S|go back]]
|-
|-
|}
|}
|-
|-
|}
|}
 +
<p>Sales tax for delivery or shipping charges vary, depending on whether or not the charges are separate charges on an invoice or are delivery charges that are included in the unit price.</p><br>
<p>Sales tax for delivery or shipping charges vary, depending on whether or not the charges are separate charges on an invoice or are delivery charges that are included in the unit price.</p><br>
Line 16: Line 19:
'''Delivery or shipping is not taxable, providing:'''<br>
'''Delivery or shipping is not taxable, providing:'''<br>
-
<p># The item is shipped directly to the purchaser using the U.S. Postal Service, an independent contract carrier or common carrier other than the consumer's own vehicle.</p><br>
+
1. The item is shipped directly to the purchaser using the U.S. Postal Service, an independent contract carrier or common carrier other than the consumer's own vehicle.<br>
   
   
-
<p># The purchaser is not charged for more than the actual cost of shipping.</p><br>
+
2. The purchaser is not charged for more than the actual cost of shipping.<br>
'''Delivery or shipping is taxed when:'''<br>  
'''Delivery or shipping is taxed when:'''<br>  
-
<p># Delivery, shipping, or handling charges are included in the unit price so that the whole transaction is taxed as a unit, one time, altogether. Handling charges, even when separately stated, are subject to taxation.</p><br>
+
1. Delivery, shipping, or handling charges are included in the unit price so that the whole transaction is taxed as a unit, one time, altogether. Handling charges, even when separately stated, are subject to taxation.<br>
   
   
-
<p># Freight charges represent the cost of shipping to a consumer's business or home. The whole transaction is taxed as a unit, one time, altogether, as stated in #1.</p><br>
+
2. Freight charges represent the cost of shipping to a consumer's business or home. The whole transaction is taxed as a unit, one time, altogether, as stated in #1.<br>
'''<font color="#4AA02C">Equalization (California Board of)</font color="#4AA02C">'''<br>   
'''<font color="#4AA02C">Equalization (California Board of)</font color="#4AA02C">'''<br>   
-
450 N Street<br>  
+
3321 Power Inn Road, Suite 210<br>  
-
Sacramento, CA 95814<br>  
+
Sacramento, CA 95826<br>  
(800) 400-7115<br>
(800) 400-7115<br>
-
[http://www.boe.ca.gov/ '''www/boe.ca.gov''']<br>
+
[http://www.boe.ca.gov/ '''www.boe.ca.gov''']<br>
-
'''See also:''' [[Franchise Tax Board|Franchise Tax Board]]<br>
+
'''See Also:'''<br>
 +
[[Franchise Tax Board|Franchise Tax Board]]<br>
   
   

Latest revision as of 19:56, 29 August 2012

735-Other State Agencies

SALES TAX (DELIVERY/SHIPPING CHARGES)

go back


Sales tax for delivery or shipping charges vary, depending on whether or not the charges are separate charges on an invoice or are delivery charges that are included in the unit price.


Delivery or shipping is not taxable, providing:

1. The item is shipped directly to the purchaser using the U.S. Postal Service, an independent contract carrier or common carrier other than the consumer's own vehicle.

2. The purchaser is not charged for more than the actual cost of shipping.


Delivery or shipping is taxed when:

1. Delivery, shipping, or handling charges are included in the unit price so that the whole transaction is taxed as a unit, one time, altogether. Handling charges, even when separately stated, are subject to taxation.

2. Freight charges represent the cost of shipping to a consumer's business or home. The whole transaction is taxed as a unit, one time, altogether, as stated in #1.


Equalization (California Board of)
3321 Power Inn Road, Suite 210
Sacramento, CA 95826
(800) 400-7115
www.boe.ca.gov


See Also:
Franchise Tax Board



Consumer Resource & Referral Guide Consumer Resource & Referral Guide
Directory of State Agencies Directory of State Agencies
Directory of Federal Agencies Directory of Federal Agencies
Return to DCA Home Page Return to DCA Home Page

Personal tools
Toolbox