The taxes that apply to shipping fees depend on the package's origin and destination, the type of item being shipped and if the buyer or the seller pays for shipping.
Shipping fees charged to U.S. buyers and sellers are exclusive of any applicable sales tax.
Where a U.S. buyer pays for shipping and the item(s) being shipped are taxable, the following states generally charge sales:
Arkansas, Colorado, Connecticut, District Of Columbia, Florida, Georgia, Hawaii, Illinois, Indiana, Kentucky, Louisiana, Minnesota, Mississippi, Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Vermont, Washington, West Virginia and Wisconsin.
Where a U.S. buyer pays for shipping, the following states either do not administer a sales tax or generally do not charge sales tax on shipping:
Alabama, Alaska, Arizona, California, Delaware, Idaho, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Missouri, Montana, Nevada, New Hampshire, Oklahoma, Oregon, Utah, Virginia and Wyoming.
Where a U.S. seller pays for shipping the majority of states do not charge sales tax.
Shipping fees charged to Canadian buyers and sellers are exclusive of any applicable GST/HST/PST/QST.
When Canadian buyers and sellers pay for shipping, GST will generally be charged as well as applicable HST/PST/QST (depending on which province the buyer is located in).
See here for further information on how Whatnot collects Canadian taxes.
Shipping prices for orders within the UK are inclusive of any applicable UK VAT.
Shipping charges for packages entering the UK may be subject to additional UK VAT at checkout or upon import into the UK.
Where it is indicated that shipping has been provided by Royal Mail, the shipping service is provided to buyers and sellers directly by Royal Mail and hence any applicable VAT is determined and, as applicable, charged by Royal Mail.
Shipping prices for orders within the EU are inclusive of any applicable EU VAT.
Shipping charges for packages entering the EU may be subject to additional EU VAT at checkout or upon import into the EU.
Where it is indicated that shipping has been provided by La Poste, the shipping service is provided to buyers and sellers directly and hence any applicable VAT is determined and, as applicable, charged by La Poste. Generally La Poste will not change VAT on shipping purchased by French buyers and sellers for intra France shipments.
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