Transaction Tax on AbeBooks Orders

AbeBooks collects and remits tax on behalf of our customers, if required by legislation to do so during the checkout process.  If you place an order that is tax applicable, an estimated tax will be displayed to you during the checkout process

Australian Low Value Import Goods Tax (LVIG)

Australia implements legislation to impose a Goods and Services Tax (GST) on items imported into Australia which have a customs value of $1,000 AUD or less (low value imported goods or LVIG).

If you are purchasing an item valued at $1,000 AUD or less to be imported into Australia, a 10% GST will be applied to your order during checkout even if you are a Business customer with an Australian Business Number (ABN). The 10% is calculated based on the total cost of the order once it has been processed.

Business customers with an ABN who are registered for GST in Australia may be eligible for a refund of this GST. Refunds are not able to be processed automatically for customers who provide ABNs; after providing your ABN you will need to contact us with the relevant order details each time you require a refund, and if you request a refund, you confirm that the applicable order is a business purchase.

AbeBooks is registered with the Australia Tax Office (ATO). For more information on this legislation and how it impacts you, please visit the ATO website.

Canadian Federal, Manitoba, Saskatchewan and Quebec Marketplace Facilitator Laws (MPF)

In accordance with Canadian Federal, Manitoba (MB), Saskatchewan (SK) and Quebec (QC) Marketplace Facilitator laws, AbeBooks may be required to calculate and remit taxes collected on behalf of our sellers.

Tax exempt buyers can provide AbeBooks with a copy of their tax document to prevent tax from being applied to their order during checkout. The types of tax documents that are accepted vary by province.

To submit your tax exemption certificate to AbeBooks please follow the procedure included above. By submitting this information, you are acknowledging that the information entered is correct and the tax exempt organization is recognized as valid by the Canadian federal or provincial taxing authority in which you’ve enrolled.

Sales of goods shipped from outside of Canada to Canadian customers (imports) are not affected by these regulations.

European Union – VAT On E-Commerce (VOEC)

Effective July 1, 2021 the European Union (EU) has implemented new VAT rules on e-commerce sales. These rules affect the sales of goods to EU consumers through online stores, including those placed through AbeBooks. AbeBooks is complying with this legislation by calculating and remitting the applicable VAT when required.

Applicable VAT will be applied to your order during checkout:

  • If you are purchasing an item valued at 150 EUR or less to be imported into the EU
  • If you are purchasing goods of any value that are located in the EU at the point of sale, and sold by a seller based outside the EU

New Zealand Low Value Goods

AbeBooks is obligated to calculate, and remit 15% New Zealand Goods and Services Tax (GST) on Low Value Goods (LVG) with a value of NZD $1,000 or less, classified as taxable for New Zealand GST purposes.

The New Zealand LVG GST applies to items sold on AbeBooks by non-New Zealand resident sellers and delivered to a New Zealand address.

Marketplace Facilitator Tax (MPF)

Orders placed on all AbeBooks domains and shipped into locations within the US, including US territories, are subject to tax.

The amount of tax charged on an AbeBooks order may be impacted by many factors including but not limited to the options below:

  • The delivery address for the order
  • Where the seller is located
  • The time that the order is placed and processed

We provide an “Estimated Tax” during checkout as these factors can change between the time you place your order and when your order has been processed by the seller.

The tax rate applied to your order will be the combined state and local rates of the address where the order is shipped to. If you live in a state that does not impose a sales tax, you still may see an estimated tax during checkout if you have your order shipped to another state which has implemented MPF legislation.

Orders shipped into the following states may have tax applied during checkout:

  • Alabama
  • Alaska*** only city/borough sales tax
    • City of Haines, Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado (only State tax, exclude city, county & district)
  • Connecticut
  • District of Columbia
  • Florida
  • Georgia
  • Hawaii
  • Idaho
  • Illinois
  • Indiana
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana
  • Maine
  • Maryland
  • Massachusetts
  • Minnesota
  • Michigan
  • Mississippi
  • Nebraska
  • Nevada
  • New Jersey
  • New Mexico
  • New York
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • Pennsylvania
  • Puerto Rico (taxes are exempt on Books)
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • Utah
  • Vermont
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin
  • Wyoming

For more information on how tax legislation impacts your online purchases, please speak with a tax advisor.

Excluding the exceptions noted above, sellers may request extra charges when processing orders for which they are required to collect taxes for any applicable credit card orders. For seller direct orders, such as PayPal or check, sellers may add the applicable tax to the invoiced amount.

Colorado Retail Delivery Fees

Colorado is introducing a new retail delivery fee. After July 1, 2022, AbeBooks will collect a retail delivery fee of $0.27 on every AbeBooks order delivered to a buyer in Colorado. This fee is subject to change with inflation.

The delivery fees is charged to buyers on orders that are subject to Colorado sales tax and is applied once per order, regardless of the number of shipments.

For more information, please visit Colorado’s Department of Revenue.