I bought some office supplies at Staples in Maryland that were then delivered from PA to DC by UPS. Which state's sales tax should I expect to pay? Which is correct? Is there a truly *correct* sales tax in a case like this or do the jurisdictions mostly consider it "close enough" that at least one of them gets paid?

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Makes no difference where the shipping point was.

What's important is where the ultimate user of the supplies is located in determining the proper sales tax rate.

I assume that DC is the location where the supplies will be used - therefore you should be picking up DC's rate for use tax, if sales tax was not already charged.

If a higher rate was charged on the Staples bill, then you apply for a credit on the DC sales tax return.

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I can't speak for DC, however I'd think that most juridictions are similar. In NYS the sales tax is determined by the point of delivery. The tax rates may vary because local sales tax is added to the state sales tax.

The exception to that is for cars for hire(not metered taxis) where the intrastate sale tax is determined by the point of the passenger pick-up.

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Anonymous, you say that DC's use tax would apply "if sales tax was not already charged."

If sales tax was already charged in one of the other states, was that a mistake?

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Are you talking about a large amount of tax?

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"...a large amount of tax?" The law's the same whatever the amount, isn't it? Let's say the purchase was $5.6B and the sales tax - in DC - would be 322 million dollars. Just make up the numbers, okay?

Or did you want to just look past the *legal* issues because it's "immaterial, pass" as the auditors always say?

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What I am saying is it a large amount? An honest question doesn't need a snied remark. I thought this sight was grownup.

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Didn't mean to be offensive, at all. I coulda said what my tax prof often recited: "Just add zeroes until the amount gets your attention."

Oh, I guess I did take a pretty good jab at auditors, tho, didn't I... Oops.

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>>I bought some office supplies at Staples in Maryland that were then delivered from PA to DC by UPS.<<

I expect "HOW" you purchased the supplies in Maryland would have a consideration on state sales tax. If you paid a store cashier and then walked them over to the UPS counter in the store for delivery it would be Maryland sales tax. If you ordered them over the internet it would probably be the other state.

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I would ask, how much was the tax?

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testing testing

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it doest matter if it is just a penny or a million still the same treatment. If you bought on the POS then you pay the sales tax there but if it is delivered then you pay the tax where it is delivered.

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I never took delivery/possession of the stuff at the store in Maryland, where I paid at the cashier. I couldn't get it there, because it was *sold out.* That's why Staples then sent the stuff from PA to DC by UPS. Does that help?

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Actually, neither of those, Jack. The stuff I was buying was sold out at the store, so I didn't take delivery/possession at the store in MD. I only paid for it there. It was sent from PA to DC by Staples via UPS because it was sold out at the store. Does that help.

The tax in Maryland is 6%, in DC it's 5.75%, and I don't know about PA.

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If you walked into the store and purchased the stuff then you pay sales tax where you purchased it. You may also owe use tax if you take/deliver it to another tax jurisdiction.

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how much was the tax??????????????

don't get wrapped around the axel unless needed

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then you paid maryland sales tax, you paid there. It is now internal affair of staples how they handle their merchnadise from one store to another.

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Well, I'm about to give up. The *only* thing I did in Maryland was pay for this stuff and you're telling me I might have paid Maryland sales tax? Makes no sense.

Does everybody here know that the DC sales tax (and I guess use tax) rate (on general merchandise) went up from 5.75% to 6% on October 1, 2009?

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