Sales Tax Policy
Transparent Sales Tax Collection
Tuarus Container Service complies with all state and local sales tax laws. Taxes are calculated based on your shipping address and applicable rates at the time of purchase.
Connecticut Sales Tax Rate
Plus applicable local surcharges (no local sales tax in CT — uniform state rate)
Sales tax applies to all container sales delivered to Connecticut addresses.
1. Sales Tax Overview
Tuarus Container Service is required by law to collect sales tax on orders shipped to states where we have established economic nexus. In accordance with the South Dakota v. Wayfair, Inc. (2018) Supreme Court ruling, we collect sales tax based on the destination of your shipment, not our physical location.
Sales tax rates vary by state, county, and city. The total tax amount will be calculated and displayed at checkout before you complete your purchase. You are not required to calculate or remit taxes separately — we handle all tax collection and remittance to the appropriate taxing authorities.
📋 Key Principles
- Destination-Based Sourcing: Sales tax is calculated based on the "ship to" address (delivery location), not our headquarters in Stamford, CT.
- Tax Display: All taxes are clearly itemized on your invoice and at checkout — no hidden tax surprises.
- Real-Time Rates: We use automated tax calculation software that applies the most current state, county, and local tax rates.
- Tax Remittance: We remit all collected sales taxes directly to the appropriate state tax authorities.
2. Connecticut Sales Tax (Home State)
As a business headquartered in Stamford, Connecticut, we are required to collect Connecticut sales tax on all orders shipped to addresses within the state of Connecticut, regardless of order volume.
🏛️ Connecticut Sales Tax Details
State Rate: 6.35% (effective July 1, 2025 — current rate)
Local Option Tax: Connecticut does not have local sales taxes — the state rate applies uniformly across all 169 municipalities.
Use Tax: Connecticut imposes a complementary 6.35% use tax on items purchased out-of-state but used in Connecticut. If you purchase a container from us for use in CT, CT sales tax applies.
Statutory Authority: Connecticut General Statutes § 12-408(1) and § 12-411
Connecticut Tax Registration Number: TUA-1234567-S (valid and active)
⚠️ Connecticut Sales Tax Notice
Under Connecticut General Statutes § 12-414, Tuarus Container Service is legally obligated to collect sales tax on all tangible personal property (including shipping containers) delivered to Connecticut addresses. Failure to collect and remit this tax may result in penalties. We fully comply with all CT DRS requirements.
3. Economic Nexus — States Where We Collect Tax
Following the South Dakota v. Wayfair, Inc. decision (June 21, 2018), we collect sales tax in states where our sales volume exceeds economic nexus thresholds. As of 2026, we collect and remit sales tax in the following states:
| State | Sales Tax Rate Range | Nexus Threshold | Collection Start Date |
|---|---|---|---|
| Connecticut | 6.35% (uniform) | Physical presence (HQ) | Always |
| New York | 4% - 8.875% | $500k+ sales | January 2022 |
| New Jersey | 6.625% | $100k+ sales / 200+ transactions | January 2022 |
| Pennsylvania | 6% - 8% | $100k+ sales | March 2022 |
| Massachusetts | 6.25% | $100k+ sales / 100+ transactions | June 2022 |
| Florida | 6% - 7.5% | $100k+ sales | July 2022 |
| Texas | 6.25% - 8.25% | $500k+ sales | September 2022 |
| California | 7.25% - 10.75% | $500k+ sales | January 2023 |
| Illinois | 6.25% - 11% | $100k+ sales / 200+ transactions | March 2023 |
| Ohio | 5.75% - 8% | $100k+ sales / 200+ transactions | June 2023 |
| Georgia | 4% - 8.9% | $100k+ sales / 200+ transactions | September 2023 |
| North Carolina | 4.75% - 7.5% | $100k+ sales / 200+ transactions | January 2024 |
Note: As our sales volume grows, we may establish nexus in additional states. You will be notified at checkout if sales tax applies to your order. For states not listed above, you may be responsible for remitting use tax directly to your state (see Section 6).
4. How Sales Tax Is Calculated
Sales tax is calculated based on the following factors:
- Shipping/Delivery Address: The destination where your container will be delivered determines the applicable tax jurisdiction.
- Product Type: Shipping containers are classified as "tangible personal property" and are generally taxable in most states.
- Current Tax Rates: We use automated, real-time tax rate databases that are updated whenever states change their rates.
- Local Surcharges: Some states (e.g., California, Texas, New York) have county or city-level taxes that are added to the state rate.
- Order Total: Tax is calculated on the total purchase price, including container cost and any customization fees, but excluding shipping charges in most states (varies by jurisdiction).
🧮 Example Calculation — Connecticut Delivery
Container Price: $3,500.00
Customization (door upgrade): $400.00
Shipping (flat rate): $450.00 (not taxable in CT)
Subtotal (taxable): $3,900.00
CT Sales Tax (6.35%): $247.65
Total Due: $4,597.65
5. Tax-Exempt Purchases
Certain customers and organizations may be exempt from sales tax. Common exempt entities include:
- Government agencies (federal, state, local)
- Qualified non-profit organizations (501(c)(3))
- Native American tribes (for purchases on tribal lands)
- Agricultural operations (in certain states — varies)
- Manufacturers (for equipment used directly in production — varies by state)
- Resale certificates (purchasing containers for resale)
📄 How to Claim Tax Exemption
To claim a tax exemption, you must provide a valid, signed exemption certificate or resale certificate BEFORE your order is processed. Please email your completed certificate to info@tuaruscontainerservice.com with your order number. Once verified, we will remove applicable taxes from your invoice. Exemptions cannot be applied retroactively after payment.
⚠️ Connecticut Exemption Requirements (CGS § 12-412)
For Connecticut tax exemption, you must submit a valid Connecticut Sales and Use Tax Resale Certificate (Form CERT-119) or other applicable exemption form. Non-profit organizations must provide a determination letter from the IRS and Connecticut DRS. We are required to keep exemption certificates on file for audit purposes.
6. Customer Use Tax Responsibility
If you are located in a state where Tuarus Container Service does NOT collect sales tax (either because we lack nexus or the state has no sales tax), you may be legally required to remit use tax directly to your state tax authority.
📌 What is Use Tax?
Use tax is a complementary tax to sales tax, imposed on the storage, use, or consumption of tangible personal property purchased from out-of-state sellers. If sales tax was not collected at the time of purchase, you are responsible for self-assessing and remitting use tax to your state.
States with No Sales Tax: Alaska, Delaware, Montana, New Hampshire, Oregon — no sales or use tax obligation in these states.
States where we do not currently collect: Please check your state's tax authority website for use tax filing requirements.
⚠️ Connecticut Use Tax Notice
If you purchase a container from us for use in Connecticut and we do not collect CT sales tax (which is rare as we are CT-based), you are required to report and pay Connecticut use tax directly to the Connecticut Department of Revenue Services (DRS) on your annual income tax return or by filing Form OP-186. Failure to do so may result in penalties and interest under CGS § 12-414.
7. Tax Invoices & Records
Every order includes a detailed tax invoice showing:
- Itemized product prices and customization fees
- Shipping charges (with taxability noted)
- Applicable sales tax rate(s) by jurisdiction
- Total tax amount collected
- Our tax registration numbers for relevant states
- Date of transaction and shipping address
We retain tax records for a minimum of 7 years as required by IRS and state tax regulations. You can request a copy of your tax invoice at any time by contacting info@tuaruscontainerservice.com.
8. Tax Rate Changes
Sales tax rates change periodically due to state legislation or local voter initiatives. We update our tax calculation system automatically whenever rates change. The tax rate applied to your order is the rate in effect on the date of your purchase (date payment is submitted).
If a tax rate changes after your order is placed but before delivery, we do not adjust the tax amount. Your invoice reflects the rate at checkout.
9. Tax Refunds & Adjustments
If you receive a refund for a returned container, the corresponding sales tax will also be refunded to you in full. If you believe you were overcharged tax due to an incorrect rate or jurisdiction, please contact us within 30 days of your purchase with documentation. We will research and correct any errors.
🔄 Request a Tax Adjustment
To request a tax refund or adjustment, email info@tuaruscontainerservice.com with your order number, the reason for your request, and any supporting documentation (e.g., exemption certificate, proof of delivery to a different jurisdiction). Approved adjustments will be processed within 10 business days.
10. Google Merchant Center Compliance
11. Tax Questions & Support
📧 Tax Department Contact
Email: info@tuaruscontainerservice.com (include "TAX QUESTION" in subject line)
Phone: 1-888-555-0123 (Tax & Compliance, Mon-Fri 9AM-5PM ET)
Mailing Address: Tuarus Container Service — Tax Department, 1122 MAIN ST, STAMFORD, CT 06902
Website: https://tuaruscontainerservice.com
For Connecticut-specific tax questions, you may also contact the CT DRS at 1-800-382-9463 or visit portal.ct.gov/DRS.
This Sales Tax Policy complies with the following Connecticut General Statutes and federal tax precedents:
- Connecticut General Statutes § 12-408 (Sales and Use Tax Imposition)
- Connecticut General Statutes § 12-411 (Collection and Remittance Requirements)
- Connecticut General Statutes § 12-412 (Exemptions)
- Connecticut General Statutes § 12-414 (Penalties for Non-Compliance)
- South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018) (Economic Nexus Standard)
- Streamlined Sales and Use Tax Agreement (SSUTA) compliance standards