Sales Tax Policy

Florida Sales Tax

Florida generally imposes a 6% state sales tax on taxable retail sales of tangible personal property.

Shipping containers and other tangible products sold by CMG Container Sales may therefore be subject to Florida sales tax when the transaction is taxable under applicable law.

The amount charged will be based on the tax rules applicable to the individual transaction at the time the sale is completed.

Florida Discretionary Sales Surtax

In addition to Florida's state sales tax, many Florida counties impose a discretionary sales surtax, sometimes referred to as a county or local option sales tax.

When applicable, the county surtax is generally determined by the Florida county into which the taxable goods are delivered.

County surtax rates vary by location and may change periodically. Any applicable statutory limitations on the amount subject to county surtax will be applied where required.

Tax on Shipping Container Purchases

Sales tax may apply to the taxable sales price of shipping containers and related tangible personal property.

This may include, where taxable:

• Standard shipping containers
• High cube containers
• Refrigerated containers
• Open top containers
• Flat rack containers
• Used containers
• Newer or one trip containers
• Container accessories
• Certain modifications or components sold with a container

The specific tax treatment of a transaction may depend on the nature of the products, services and installation work involved.

Delivery & Transportation Charges

Florida tax treatment of delivery charges depends on how the delivery service is structured as part of the sale.

Delivery charges associated with the sale of taxable tangible personal property are generally included in the taxable sales price when the delivery charge is imposed as part of the sale.

A separately stated delivery charge may not be subject to Florida sales tax when the purchaser has a genuine option to avoid that charge by picking up the product or arranging independent transportation.

Tax Exempt Purchases

Certain purchasers or transactions may qualify for exemption from Florida sales tax under applicable law.

Customers requesting tax exempt treatment must provide valid documentation supporting the exemption before the transaction is completed whenever required.

Depending on the exemption, documentation may include an applicable Florida exemption certificate or other legally recognized tax documentation.

CMG Container Sales reserves the right to verify exemption documentation before processing an order without sales tax.

Purchases for Resale

A business purchasing containers or other products for resale may qualify to purchase those products without paying Florida sales tax when the requirements for a valid resale transaction are satisfied.

Florida businesses claiming a resale exemption should provide a valid Florida Annual Resale Certificate for Sales Tax or other documentation permitted by the Florida Department of Revenue.

The certificate must be valid for the applicable transaction and may be verified before tax exempt treatment is granted.

A resale certificate may not properly be used to purchase property for personal use or for business use where the property is not actually being purchased for resale.

Orders Delivered Outside Florida

Orders delivered outside Florida may be subject to the sales, use or similar tax requirements of the destination state or local jurisdiction.

Where CMG Container Sales is legally required to collect tax in another jurisdiction, the applicable tax may be calculated and added to the order.

Tax rates and rules vary between jurisdictions and may be determined according to the delivery destination.

The absence of a tax charge on an invoice does not necessarily mean that no tax obligation exists for the purchaser.

How Tax Is Calculated

Applicable tax may be calculated using information including:

• The taxable selling price
• The type of product purchased
• The delivery destination
• The applicable Florida state tax rate
• The applicable county surtax rate
• Any applicable statutory surtax limitation
• Taxable delivery or service charges
• Valid tax exemptions

Sales tax is calculated using legally required calculation and rounding methods.

The final applicable tax amount should appear on the customer's order, invoice, checkout information or transaction record.

Sales Tax on Returns & Refunds

If an eligible purchase is returned and a refund is approved, any sales tax properly associated with the refunded taxable amount will generally be handled consistently with applicable tax law.

A partial refund may result in an appropriate adjustment to the tax related to the refunded taxable portion of the transaction.

Refunds remain subject to our Returns and Refunds Policy, including our 30 day return period and applicable 14 day refund processing timeframe.

Use Tax

In some circumstances, a purchaser may have a use tax obligation when taxable property is purchased without the applicable sales tax being collected.

Customers are responsible for any independent use tax obligations imposed on them by applicable law.

Nothing in this policy is intended to transfer or avoid any sales tax collection obligation that applicable law places on CMG Container Sales.

Changes in Tax Rates & Law

State and local tax rates, exemptions and tax rules may change.

Taxes will be determined according to applicable law and the rates in effect for the relevant transaction.

If a tax rate changes after a price has been advertised but before the taxable transaction is completed, the legally applicable tax rate may be used.

We may update this Sales Tax Policy when necessary to reflect material changes in tax law or our business practices.

Questions About Sales Tax

If you have a question about sales tax charged on your order or need to submit tax exemption documentation, please contact us.