- 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.
Latest Posts in "United States"
- Washington State to Tax Advertising and Retail Services Starting October 2025
- Vernon, Alabama Raises Local Sales and Use Tax Rates Effective October 2025
- Florida Eliminates Sales Tax on Commercial Real Estate Leases Effective October 2025
- Are Meal Subscription Boxes Subject to Sales Tax? Understanding Taxability by State
- Most New Jersey Voters Strongly Oppose Expanding or Raising State Sales Tax, Poll Finds
