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Drop Shipments: Understanding Sales Tax Treatments of the Seller, Shipper, and Customer


Stay up to date on the sales tax laws for drop shipments.

Businesses everywhere are looking for ways to reduce the cost of doing business. One alternative that businesses consider is the utilization of drop shipments. A drop ship transaction involves three different entities - the seller, the customer, and the shipper of the product. This material will discuss the various impacts of a drop shipment to each entity. The information will educate you as to what exactly a drop ship transaction is and the implication of the transaction. Both the seller and the shipper might have requirements to charge sales tax and this topic will assist in navigating the waters of a drop ship transaction. The impact of the Wayfair Supreme Court decision will be discussed so that you understand the impact to sales tax. Lastly, the material will provide information concerning the importance of securing an exemption certificate and what other documentation can be provided to exempt the transaction between the seller and the shipper.



Mary Jo Dolson, CPA

Mary Jo Dolson, CPA

Marcum LLP

  • State and Local Tax Partner, Marcum LLP
  • Specializes in all aspects of state and local taxes; handled numerous audits for clients for both state income tax and sales and use tax
  • Extensive experience in other aspects of state and local taxes including Ohio commercial activity tax, payroll taxes, and unclaimed funds
  • Actively consulting with clients on various nexus issues as it relates to state income tax and sales and use tax especially in light of the Wayfair decision
  • Has been involved with various due diligence projects from both the sell side and the buy side
  • Has presented on numerous state and local tax seminars both internally and externally covering various aspects of state and local taxation
  • Member of OSCPA, AICPA, and FICPA
  • Graduate, Youngstown State University; and a CPA
  • Can be contacted at 813-397-4850, [email protected], or on Twitter at @Marcumllp
Mark Thomas

Mark Thomas

Marcum LLP

  • Supervisor, Tax & Business Services, Marcum LLP
  • Previous experience as an audit manager with the Ohio Department of Taxation, spanning a 30-year career
  • Specializes in all aspects of state and local tax issues
  • Has handled numerous audits in sales and use tax in multiple states, as well as provide sales and use tax research for clients in numerous states
  • Consults with clients on nexus and sales tax issues with regard to the Wayfair decision
  • Also has experience in Ohio commercial activity tax
  • Presented on state and local tax seminars both internally and externally covering sales and use tax topics
  • Graduate, Youngstown State University
  • Can be contacted at 330-564-8548, [email protected], or on Twitter at @Marcumllp

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