Sales Tax Policy

Unlike many other countries, the United States does not have a single national sales tax. Instead, sales tax is administered at the state, county, and municipal level, meaning the applicable rate depends on where your container is being delivered — not where we are located.

As of the Supreme Court's landmark ruling in South Dakota v. Wayfair, Inc. (2018), businesses are required to collect and remit sales tax in any state where they have established economic nexus — even without a physical presence in that state. Economic nexus is typically triggered by exceeding a threshold of $100,000 in sales or 200 transactions in a state within a calendar year, though thresholds vary by state.

Containex Pro is registered to collect and remit sales tax in all states where we have established physical nexus (depot, office, or employee presence) or economic nexus (sales volume thresholds met). Sales tax will be applied to your order if your delivery address falls within one of these states.

Physical Nexus States

We have a physical presence (depot, warehouse, or staff) in the following states and are registered to collect sales tax in each:

States Where We Do Not Currently Collect Sales Tax

If your delivery address is in a state where Containex Pro does not have nexus, we will not charge sales tax at the point of sale. However, you may still be personally liable for use tax in your state. Use tax is the buyer's obligation to self-report and remit tax on purchases made from out-of-state sellers who do not collect sales tax. We recommend consulting your state's Department of Revenue or a tax adviser regarding your use tax obligations.

Sales Tax-Free States

The following states have no state-level sales tax and no sales tax will be charged on deliveries to these locations:

Note: Alaska has no state sales tax but some local jurisdictions may impose local sales taxes. New Hampshire imposes a meals & rooms tax which does not apply to container sales.

Sales tax in the United States is made up of up to four layers: state, county, city, and special district taxes. The total rate applied to your order is the combination of all applicable layers at your specific delivery address. The table below shows state base rates for all 50 states for reference:

* Combined rates include average state + county + city + special district taxes. Source: Tax Foundation 2024–2025. Rates are subject to change. Your exact rate at checkout is calculated based on your precise delivery address.

We are committed to complete pricing transparency across all customer touchpoints. Here is how sales tax is shown throughout the Containex Pro buying experience:

Every Containex Pro invoice is structured to meet the documentation requirements of all US states in which we collect sales tax. Each invoice includes:

Duplicate invoices or receipts can be requested at any time by emailing accounts@containexpro.com with your order reference. All transaction records are retained for a minimum of 7 years in compliance with IRS recordkeeping guidance and individual state requirements.

Certain customers and certain uses of containers may qualify for a full or partial sales tax exemption under state law. Exemptions vary significantly by state. Common categories are outlined below:

If you are purchasing containers for resale or qualify for a tax exemption, you must provide a valid exemption or resale certificate before your order is invoiced. Here is how the process works:

We work extensively with businesses across the United States — from construction contractors and logistics companies to self-storage operators, manufacturers, and retailers. Here is what business customers should know:

If your business qualifies for a sales tax exemption (see Section 6), we strongly encourage you to submit your exemption certificate before ordering to avoid paying tax that does not apply to your transaction.

Sales tax in the USA is based on the destination state (where the container is delivered), not the origin state (where we are located). This is known as destination-based sourcing and applies in the majority of US states.

How We Determine Your Tax Rate

• Tax is calculated based on the delivery ZIP code you provide at checkout
• We use a certified automated tax calculation engine to determine the precise combined rate (state + county + city + special district) for your delivery address
• Rates are updated in real time to reflect any changes in state or local tax rates
• Your exact tax amount is shown clearly at checkout before you confirm your order

Use Tax Reminder

If you purchase a container from Containex Pro and we do not collect sales tax because we do not have nexus in your state, you may owe use tax to your state. Use tax is legally equivalent to sales tax and is self-reported by the buyer on their state income or use tax return. Most states include a use tax line on their individual and business tax returns. We recommend consulting your state's Department of Revenue or a tax professional to understand your use tax obligations.

State and local tax rates in the United States change frequently — often multiple times per year across thousands of jurisdictions. Containex Pro handles rate changes as follows:

• Our tax calculation system is updated in real time to reflect rate changes as they take effect
• The tax rate applied to your order is always the rate in effect on the date of your transaction
• Quotes are valid for 30 days. If a tax rate change occurs after a quote is issued but before the order is invoiced, the updated rate will apply at the time of invoice
• We will notify active trade account holders of significant rate changes in states where they regularly take delivery
• Tax rate changes are outside our control and we are unable to honour prior tax amounts after a rate has legally changed

If you believe sales tax has been incorrectly applied to your transaction, please contact us promptly so we can review and correct the position.

Overcharged Tax

If we have applied tax in error — for example, to a tax-exempt customer or at the wrong rate — we will:

• Issue a corrected invoice reflecting the accurate tax amount
• Refund the overcharged tax amount to your original payment method
• Amend our own tax records and, where required, file a corrected return with the relevant state tax authority

Undercharged Tax

If tax was undercharged due to an error in our system or an incorrect ZIP code provided by the customer:

• If the error is ours, we will absorb the difference for transactions under $500 in tax value
• For larger discrepancies, we will contact you to agree a reasonable resolution before issuing a corrected invoice
• Where required by state law, we will file amended returns with the relevant tax authority

Our accounts team handles all sales tax-related enquiries, Monday through Friday, 9:00 AM – 5:00 PM ET. Please have your order or invoice number ready when you reach out.