All customers in California who are sales tax exempt must have a completed California Resale Certificate on file with Minipack America, Inc.
If a customer in California is not exempt, sales tax at the rate of 7.75% will be charged on all invoices.
If an out-of-state customer drop ships to their customer in the state of California, Minipack America, Inc. is responsible for collecting the sales tax to be remitted to The Board of Equalization. There are two options for this situation:
- The out -of- state customer can be charged the sales tax on their invoice at the rate of 8.00%, plus a 10% surcharge since Minipack America, Inc is not selling to the end user, or The out-of-state customer can provide Minipack America, Inc with a copy of the invoice to the end user showing the amount of sales tax charged at the rate of 8.00%. In this case the same amount will be charged to the out-of-state customer on their invoice.
- If the end user is sales tax exempt, they must provide a completed California Resale Certificate to Minipack America, Inc.