Is sales tax based on shipping address or billing address?

[kfergiez]

I'm looking to buy an iPad for my mother. We are all from Montana, but my wife and I moved to the Seattle area where there is 10% sales tax. I know that if I ship it to our house, we'll get charged tax, but if I ship it to Montana, and charge my credit card, will we get charged sales tax?

I'm not trying to dodge sales tax, the state of Washington honors MT drivers licenses in brick and mortar stores. Meaning if you show your MT license, they'll waive the sales tax because the primary use of the product is not in WA state, so this is completely legal.

 

[wirawee]

Interesting question. If you look at Amazon's policies, they talk about where the item is shipped to:

http://www.amazon.com/gp/help/customer/display.html?nodeId=468512

Intuit also uses the shipping address as the determining factor:

http://support.quickbooks.intuit.com/support/articles/INF12560

Just two examples, but both from big companies who have probably researched the issue.

 

[IllIllIll]

It is based on shipping address.