Sales Tax Requirements
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.
How Tax Is Calculated
The amount of tax charged depends upon many factors including the type of item purchased and the destination of the shipment.
All items sold on the Amazon Wireless website are sold by Amazon.com, LLC. Orders shipped to destinations in the states of Arizona, California, Kansas, Kentucky, New York, North Dakota, Pennsylvania, Texas, or Washington are subject to 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. 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 item shipped to your work address. Amazon.com, LLC 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.
If tax has been charged on any portion of your order and you need to take advantage of your tax exempt status, 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:
- Federal tax ID certificate
- Certificate of exempt status
- Photocopy of your qualified U.S. Government Credit Card (Smart Pay Card)
- Government Voucher
- Check from the U.S. Government payable to Amazon.com
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 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:
- Your order number (17 digits in this format: XXX-XXXXXXX-XXXXXXX)
- E-mail address
- Acceptable proof of your exempt status (as outlined above)
- The name of the organization that purchased the items
- Mark your fax "Attn: Amazon Wireless Tax Exempt"
While you only need to submit this information to us once, 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 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.