This Sales Tax Policy governs the assessment, calculation, collection, and exemption of sales and use taxes for products (including new, used, and modified shipping containers) and services (including freight transport, haulage, and delivery) provided by AG Container Transport LLC.

1. General Sales Tax Rules

• Tax Liability: Sales tax is assessed on transactions based on applicable federal, state, county, and local tax laws.
• Destination-Based Sourcing: In accordance with standard interstate commerce and tax regulations, sales tax rates are generally calculated based on the delivery address (destination) where the equipment is received by or delivered to the customer.
• Tax Rate Determination: Applicable tax rates are automatically calculated at the time of invoicing or checkout based on the final destination address provided by the customer.

2. Taxability of Shipping Containers & Equipment

• Physical Container Sales: The sale of shipping containers, storage units, chassis, and container modification hardware is subject to local state and municipal sales tax unless a valid, legally recognized tax exemption applies.
• Custom Modifications & Labor: Labor, materials, and fabrication fees associated with custom container modifications (e.g., doors, windows, insulation, painting) are taxable in jurisdictions where custom assembly or fabrication labor is subject to sales tax.

3. Taxability of Delivery, Freight & Transport Services

• State-by-State Delivery Tax Rules: The tax treatment of freight charges, delivery fees, and haulage services varies depending on the destination state:
  • In jurisdictions where delivery charges are taxable, sales tax will apply to the transport fee on the invoice.
  • In jurisdictions where separately itemized transport/freight charges are non-taxable, delivery fees will be excluded from sales tax calculations provided they are listed as a distinct line item on the customer invoice.
• Dry-Run & Administrative Fees: Ancillary fees—such as dry-run charges, re-delivery penalties, or site delay fees—follow the sales tax rules of the underlying freight service for that jurisdiction.

4. Tax Exemptions & Resale Certificates

Clients claiming exemption from sales tax must provide valid, complete documentation prior to dispatch or order fulfillment:

• Tax-Exempt Organizations: Government entities, non-profit institutions, and tax-exempt organizations must submit a copy of their state-issued Tax Exemption Certificate.
• Resale Purchases: Commercial buyers purchasing containers for resale must provide a signed State Resale Certificate / Resale Permit listing AG Container Transport LLC as the vendor.
• Agricultural & Industrial Use: Buyers claiming agricultural or manufacturing exemptions must provide the requisite state exemption form prior to invoice generation.
• Submission Deadline: All tax-exemption documents must be submitted and verified before payment settlement. Tax charges cannot be refunded retroactively once an invoice has been finalized and processed through state reporting systems.

5. Customer Responsibility for Out-of-State Use Tax

• Uncollected Tax: If AG Container Transport LLC is not required or authorized to collect sales tax in a specific state or local jurisdiction, the transaction may still be subject to local Use Tax.
• Self-Reporting Requirement: In jurisdictions where sales tax was not collected at checkout, the customer is solely responsible for reporting and paying any applicable use tax directly to their state or local taxing authority.

6. Contact Information

For questions regarding tax calculations on your order, or to submit tax-exemption certificates prior to purchase, please contact our billing department:

• Website: https://agcontainertransportllc.com/
• Company: AG Container Transport LLC