This policy explains how sales tax is calculated, collected, and applied to your shipping container purchase. We are committed to full tax compliance and transparent billing — you'll always know what taxes apply before you pay.
We collect sales tax in states where we have nexus. Rates are calculated automatically at checkout based on your delivery address.
No U.S. sales tax on international orders. EU buyers are responsible for import duties and VAT in their country.
Government, non-profit, and reseller entities can purchase tax-free with a valid exemption certificate.
Your quote includes all applicable taxes itemized clearly. The price you see at checkout is the price you pay.
Apex Container Group collects and remits sales tax on orders shipped to U.S. states where we have a sales tax obligation (nexus) as required by applicable state and local law.
Sales tax nexus is established through our physical presence (headquarters, depots, employees) and/or through economic nexus thresholds (revenue or transaction volume) in certain states, in accordance with the South Dakota v. Wayfair (2018) Supreme Court ruling.
We currently collect sales tax in all states where we have nexus. The specific states where we collect tax may change as our business operations evolve. Sales tax is calculated and applied automatically at checkout based on your delivery address.
As a Kansas-based business headquartered at 1522 Sarratoy St, Pfeifer, KS 67660, we have physical nexus in Kansas and economic nexus in additional states based on sales volume. We maintain full compliance with all applicable state sales tax laws and remit collected taxes to the appropriate state authorities on a regular schedule.
The following U.S. states do not impose a general state sales tax. If your container is delivered to one of these states, no state sales tax will be charged:
| State | Sales Tax Status | Notes |
|---|---|---|
| Alaska | No state sales tax | Some local jurisdictions may impose local sales tax |
| Delaware | No sales tax | No state or local sales tax of any kind |
| Montana | No sales tax | No state or local sales tax. Some resort towns may impose local tax |
| New Hampshire | No sales tax | No state or local sales tax of any kind |
| Oregon | No sales tax | No state or local sales tax of any kind |
Note: Even in states without a state-level sales tax, some local jurisdictions may impose their own taxes. Our checkout system accounts for all applicable state, county, and municipal taxes based on the specific delivery address.
Sales tax is calculated automatically at checkout based on the following factors:
The following table provides example combined (state + local) sales tax rates for popular delivery destinations. Actual rates may vary — these are for illustrative purposes only:
| Delivery Location | Approx. Combined Tax Rate | Tax on $5,000 Container |
|---|---|---|
| Houston, TX | 8.25% | ~$412.50 |
| Los Angeles, CA | 9.50% | ~$475.00 |
| Chicago, IL | 10.25% | ~$512.50 |
| Miami, FL | 7.00% | ~$350.00 |
| Kansas City, KS | 9.125% | ~$456.25 |
| Pfeifer, KS | 8.15% | ~$407.50 |
| Seattle, WA | 10.25% | ~$512.50 |
| Portland, OR | 0.00% | $0.00 |
The tax rates shown above are approximate examples and may not reflect current rates. Actual tax rates are determined in real-time at checkout based on the most current tax tables for your specific delivery address. Tax rates can change due to state or local government action at any time.
As a Kansas-based business headquartered at 1522 Sarratoy St, Pfeifer, KS 67660, the following Kansas-specific tax provisions apply:
For the most current Kansas sales tax rates by location, visit the Kansas Department of Revenue website at ksrevenue.gov. You can also use the state's sales tax rate lookup tool to find the exact combined rate for any Kansas address.
Whether delivery charges are subject to sales tax depends on the state where the container is delivered. Tax treatment of delivery charges varies significantly by state:
| Tax Treatment | Description | Example States |
|---|---|---|
| Delivery is Taxable | Sales tax applies to both the container price and the delivery fee. | Kansas, Texas, California, New York, Illinois, Ohio, Georgia |
| Delivery is Non-Taxable | Sales tax applies only to the container price. The delivery fee is tax-exempt. | Florida, Michigan, Missouri, Massachusetts, Colorado |
| Conditionally Taxable | Delivery is taxable only if charged as part of the sale (not separately stated) or if the seller owns the delivery vehicle. | Pennsylvania, Virginia, New Jersey, North Carolina |
Our checkout system automatically applies the correct tax treatment for delivery charges based on your delivery state. The tax on delivery (if applicable) will be clearly itemized on your invoice.
If you choose to pick up your container from one of our depot locations, no delivery charge is applied — and therefore no delivery tax. Sales tax will apply only to the container purchase price based on the depot location (or your exemption status).
If you are a tax-exempt entity, you may purchase shipping containers without sales tax by providing a valid exemption or resale certificate. The following entities typically qualify for sales tax exemption:
Obtain your valid sales tax exemption certificate or resale certificate for the state where the container will be delivered.
Send a copy of your certificate to info@apexcontainergroup.com along with your name, organization, and order details.
Our team verifies your certificate within 1 business day. We'll confirm your tax-exempt status via email.
Once verified, your account is flagged as tax-exempt. All future orders will automatically exclude sales tax.
We cannot refund sales tax after an order has been completed and paid. If you are tax-exempt, you must establish your exemption before placing your order. If you paid sales tax on an order that should have been exempt, you may file a claim directly with the state tax authority for a refund of the tax paid.
Orders shipped to destinations outside the United States are not subject to U.S. sales tax. This includes all deliveries to:
While no U.S. sales tax is collected on international orders, the buyer may be responsible for import-related taxes and duties in their destination country. See Section 8 for full details on EU import duties and VAT.
Custom-modified containers (offices, kiosks, homes, pools, retail spaces, etc.) are subject to the same sales tax rules as standard containers. The following applies:
If you plan to permanently install your container as a home, office, or commercial building, the tax treatment may differ from a movable storage container. Some states distinguish between tangible personal property (movable containers) and real property improvements (permanently affixed structures). We recommend consulting with a local tax professional or your county assessor's office to understand the full tax implications of permanent container installations in your jurisdiction.
For orders shipped to European Union member states, no U.S. sales tax is charged. However, the following import-related taxes and fees may apply and are the buyer's responsibility:
| Charge | Paid By | Rate | Details |
|---|---|---|---|
| Import Duty | Buyer | Varies (typically 0–5%) | Charged by destination country customs. Rate depends on HS code classification of the container and country of import. |
| Value Added Tax (VAT) | Buyer | 17–27% | VAT is charged on the declared value of the container plus any import duty. Rates vary by EU country. |
| Customs Brokerage | Buyer | Varies | Professional fees for processing import documentation. Our EU logistics partners can recommend local brokers. |
| Port Handling | Buyer (if applicable) | Varies | Terminal handling charges at the port of entry. Usually included in our EU delivery quote. |
The following are the standard VAT rates for common EU delivery destinations. Actual rates may change — verify with your country's tax authority:
| Country | Standard VAT Rate | Country | Standard VAT Rate |
|---|---|---|---|
| Germany | 19% | France | 20% |
| Netherlands | 21% | Spain | 21% |
| Italy | 22% | Belgium | 21% |
| Poland | 23% | Sweden | 25% |
| Ireland | 23% | Portugal | 23% |
| Austria | 20% | Greece | 24% |
| Denmark | 25% | Hungary | 27% |
Import duties, VAT, and customs brokerage fees are not included in Apex Container Group's quoted prices. These charges are set by your country's customs and tax authorities and are completely outside our control. We strongly recommend consulting with a local customs broker before purchasing to understand the total landed cost of your container in your country.
To help facilitate smooth customs clearance, we provide all required export documents with every international shipment: Bill of Lading, Commercial Invoice, Packing List, Certificate of Origin, and CSC Plate Documentation. These documents are essential for your customs broker to process your import efficiently.
If you believe sales tax was charged incorrectly on your order, the following options are available:
If you are tax-exempt but did not provide your certificate before your order, we cannot retroactively refund the sales tax. In this situation, you may:
We maintain detailed records of all sales tax collected and remitted in accordance with applicable state and federal requirements:
If you need a duplicate invoice, updated invoice with your tax ID, or a W-9 from Apex Container Group, email info@apexcontainergroup.com with your order number and we'll provide it within 1 business day.
Here's how sales tax applies to the most common purchase situations:
You're a contractor in Houston buying a 40ft container for job site storage. Texas sales tax applies to the container price and delivery fee. Combined rate: ~8.25%. No exemption unless you have a valid resale certificate.
You're a farmer in Portland buying a 20ft container for equipment storage. Oregon has no sales tax. $0 tax charged — no certificate needed.
You're a logistics company in Hamburg buying 10 containers. No U.S. sales tax. However, you'll owe German import duty (~2.5%) and German VAT (19%) when the containers clear customs in Hamburg.
You're a Kansas county government purchasing containers for storage. Government entities are tax-exempt. Submit your government exemption certificate before ordering — $0 tax charged.
You're buying a custom container home in Los Angeles. California sales tax applies to the total project cost (container + modifications + delivery). Combined rate: ~9.50%. Note: permanent installation may trigger additional property tax implications.
You're a container dealer in Miami buying containers to resell to your customers. With a valid Florida resale certificate on file, no sales tax is charged. You'll collect tax from your end customers instead.
Sales tax is calculated automatically at checkout based on your delivery address. You'll see the exact tax amount displayed before you confirm payment. If you're in a tax-free state (Oregon, Delaware, Montana, New Hampshire) or are tax-exempt with a certificate on file, the tax amount will show as $0.
Unfortunately, no. We cannot retroactively refund sales tax on completed orders. Your exemption certificate must be submitted and verified before you place your order. If you paid tax that should have been exempt, you can file a refund claim directly with the state tax authority where the tax was collected.
It depends on your state. Some states tax delivery charges, some don't, and some tax delivery only under certain conditions. Our checkout system automatically applies the correct tax treatment for your state. The delivery tax (if any) will be clearly shown as a separate line item on your invoice.
No. U.S. sales tax is not collected on orders shipped to EU or other international destinations. However, EU buyers are responsible for import duties and VAT charged by their country's customs authority when the container arrives. These fees are not controlled by or included in our prices.
Sales tax is calculated based on your delivery address, not your billing address. This is the industry-standard destination-based sourcing method. The tax rate applied will reflect the combined state, county, and local rate at your delivery location.
For self-pickup orders, sales tax is based on the depot location where you pick up the container. If you pick up from our Pfeifer, Kansas headquarters, Kansas state and local tax rates apply. If you pick up from a partner depot in another state, that state's rates apply.
Generally, no. Custom containers are taxed at the same rate as standard containers. Sales tax is calculated on the total project cost — including the base container, materials, labor, and all modifications. However, if a container is permanently installed as real property, different tax rules may apply in some states. Consult a tax professional for your specific situation.
Yes. If you need a W-9 from Apex Container Group for your tax or accounting records, email info@apexcontainergroup.com and we'll provide it within 1 business day.
For questions about sales tax, exemption certificates, EU import duties, or tax documentation, our team is here to help.
Address: 1522 Sarratoy St, Pfeifer, KS 67660, USA
Phone: +1 501-550-2221
Email: info@apexcontainergroup.com
Hours: Monday–Friday, 8:00 AM – 6:00 PM CST
For tax-exempt purchases, please email your exemption certificate to info@apexcontainergroup.com before placing your order. For tax-related inquiries, include your order number and delivery address. We respond within 1 business day.
