imposition of mail order sales tax
Is it legal for a non-Maryland company to impose a sales tax charge on mail-order purchases? The company is based in Indiana and makes delivery from South Carolina.
2 Answers from Attorneys
Re: imposition of mail order sales tax
Maybe. Do you have salespeople located in Md.? Do you have trucks(assets) that are based in MD.? Do you have other assets (ex., Warehouse) in MD? If the answer is YES to any of these questions, you may have to pay Md. Sales Tax? Good luck!!!
Re: imposition of mail order sales tax
As with any good legal answer, it depends. There was recently a case in Maryland, which is currently being appealed, that held that if a common carrier was used to deliver the product, then no sales tax is collectible. However, if a more dedicated or private carrier was used, then a sales tax may be charged by the state.