- SSTGB provides guidance on sales tax treatment of tariffs for SST states
- Two scenarios are outlined: importer reselling a product and importer as consumer
- For reselling importers, tariff costs are part of sales price and subject to sales tax
- Tariff treatment is the same whether listed separately or included in the invoice
- If sales tax is not collected, the customer must report use tax including the tariff
- For consumers importing products, tariffs paid are not subject to sales or use tax
- Consumers are responsible for use tax on product sales price excluding tariffs
- SSTGB advises contacting states for specific questions
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
