1. Overview & Statutory Tax Compliance
At Shipping Container Transport LTD, we comply with all applicable United States federal, state, and municipal sales and use tax laws following the Supreme Court ruling in South Dakota v. Wayfair, Inc.
Because shipping containers, High Cube units, office conversions, reefer containers, and container pools represent tangible personal property, sales tax is collected on purchases delivered within jurisdictions where our company has an established economic or physical tax nexus.
2. How Sales Tax is Calculated (Destination-Based)
Sales tax is calculated based on destination sourcing rules. This means the applicable tax rate is determined by the exact destination delivery address where the container is offloaded, rather than our shipping depot origin.
- State Sales Tax Rate: The mandatory baseline state tax rate.
- County & Municipal Surtax: Local county infrastructure or school board surtaxes.
- Special District Taxes: Transit authorities or regional district rates where applicable.
All applicable taxes are clearly calculated, itemized as a separate line item on your formal quote and invoice, and displayed prior to order confirmation.
3. Delivery, Freight & Custom Modification Taxability
The taxability of transportation freight and custom fabrication depends on the delivery state's statutory tax codes:
Transportation & Drop-Off Freight
In states where freight/shipping is deemed an integral part of the tangible sale, delivery charges are subject to sales tax. In states where freight is legally exempt, delivery remains untaxed when itemized separately on your invoice.
Custom Fabrications & Add-Ons
Modifications such as personnel doors, roll-up shutters, spray-foam insulation, electrical packages, and container pool liner installations are taxed at standard tangible property rates.
4. Tax-Exempt Purchases & Eligible Entities
We gladly process tax-exempt orders for qualifying organizations and individuals. If your purchase qualifies for tax exemption, you must provide valid documentation prior to invoice payment:
- Commercial Resellers / Wholesalers: Valid state Resale Certificate or Uniform Sales & Use Tax Certificate for units intended for resale or lease.
- Agricultural Producers & Farms: Agricultural exemption certificates for storage containers utilized directly in commercial farming or livestock operations.
- Non-Profit & 501(c)(3) Organizations: Valid state Consumer’s Certificate of Exemption (or IRS 501(c)(3) letter where recognized by state law).
- Government & Public Agencies: Official municipal, state, or federal purchase orders and direct government billing accounts.
5. Step-by-Step: How to Submit Exemption Certificates
Request Your Quote
Request a container quote via phone or website and mention your tax-exempt status to our sales team.
Email Your Certificate
Email a signed copy of your valid state exemption certificate to sales@shippingcontainertransportltd.com.
Verification & Zero-Tax Invoice
Our accounting department validates the certificate within 1–2 business hours and issues a tax-exempt invoice.
Post-Purchase Tax Refund
If tax was charged prior to certificate submission, email your certificate within 30 days for an immediate tax refund.
6. Transparent Sales Tax Principles Summary
Our sales tax billing principles are summarized in the transparent schedule below:
| Customer Location | Tax Basis | Rate Applied | Exemption Availability |
|---|---|---|---|
| Florida Deliveries (State of Depot Nexus) |
Destination Sourced | 6.0% State + Local County Surtax (e.g. Hillsborough County 1.5%) | Accepted (FL Form DR-13 / DR-14) |
| Out-of-State Deliveries (Nexus States) |
Destination Sourced | Combined State, County & Local municipal destination tax rates | Accepted (Home State Exemption Form) |
| Out-of-State Deliveries (Non-Nexus States) |
Zero Tax at Checkout | $0.00 (Customer may have Use Tax reporting responsibility) | N/A |
| Port of Export Shipments (International Freight Forwarders) |
Zero Tax (With Proof of Export) | $0.00 upon provision of certified Bill of Lading (BOL) | Accepted (Export Documentation) |
7. Out-of-State & International Export Deliveries
States With No Sales Tax: Deliveries to Alaska, Delaware, Montana, New Hampshire, and Oregon are billed with 0.00% sales tax.
Export Deliveries: If a container is delivered to a maritime port or freight forwarder for immediate export outside the United States, sales tax can be waived or refunded upon receipt of an official ocean Bill of Lading (BOL) or certified export declaration.
8. Official Billing & Tax Inquiries
If you have questions regarding sales tax calculations, need to submit an exemption certificate, or require a tax-itemized corporate receipt: