Recently, for whatever reason, I have had more than a couple of people ask me about foreign sales and their taxability. Remember the golden rule that shipments out of the state are not taxable in that state whether they're going to Pennsylvania or Peru.
Now, it’s relatively easy to figure out what to do in the destination state, but what the rules are in that other country? Have fun with that one. I’m outta that discussion! US taxes are hard enough.
One thing to keep in mind though, when you’re shipping out of the country, is if it stops in a port at a freight forwarder. You could have an issue with whether or not the shipment has "come to rest" and you are now using the TPP in that state. It’s not a big worry though, because it’s been my experience that most states that actually have a port, will also have rules about use tax not being imposed if the shipment really is in transit. There’s going to be paperwork and t’s and I’s that need to be crossed and dotted, so make sure you do your research.
Sales Tax Guy
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Picture note: Charleston Harbor...this is one of my most popular pictures on Flickr.