SALES TAX POLICY

Effective Date: June 21, 2026
Last Updated: June 21, 2026

This Sales Tax Policy explains how backyarddiscoverys (“backyarddiscoverys,” “we,” “us,” or “our”) calculates, collects, and remits sales and use tax on shipping containers, trailers, and related products and services purchased through backyarddiscoverys.com or otherwise from us. Because tax obligations depend on where your order is delivered and on the laws of each jurisdiction, we encourage you to review this policy carefully before completing your purchase. It should be read together with our Payment Policy and Shipping Policy.

1. How Sales Tax Is Calculated

Sales tax on your order is calculated on a destination basis — that is, based on the delivery (“ship-to”) address you provide, not on our business location. The applicable rate is generally determined by the state, county, city, and any special taxing districts that apply to your delivery address.

Any tax that applies is calculated and displayed before you complete your purchase, so you can review the total — including product price, shipping, and tax — prior to authorizing payment. If your delivery address changes after an order is placed, the tax may be recalculated to reflect the new destination.

2. When Sales Tax Is Collected

We collect sales tax on taxable transactions when we have a legal obligation to do so in the jurisdiction associated with your delivery address. Where we are required to collect, the tax is added to your order total at checkout. Where we are not required to collect, no tax will be added by us — though you may still have a use-tax responsibility to your own state, as described in Section 9.

3. Where We Collect — Nexus Explained

“Nexus” is the connection between a business and a taxing jurisdiction that creates an obligation to register, collect, and remit sales tax. We collect tax only in states and localities where we have established nexus and are registered to do so.

3.1 Physical Presence

backyarddiscoverys has a physical presence, where our business is located. This creates a sales tax obligation for qualifying taxable transactions delivered within the state.

3.2 Economic Nexus

Many states impose an economic nexus obligation on sellers that exceed certain sales or transaction thresholds within that state, even without a physical presence there. These thresholds vary from state to state and may change over time. Where our sales activity meets or exceeds a state’s threshold, we register with that state and collect the applicable tax on taxable orders delivered there.

3.3 Changing Obligations

Our collection obligations may expand or change as our business grows and as tax laws evolve. Because of this, the jurisdictions in which we collect tax are not fixed, and the tax shown at checkout is the most accurate reflection of our current obligation for your specific delivery address.

4. Product Taxability

Shipping containers, trailers, and similar goods are generally treated as tangible personal property, which is typically taxable unless a valid exemption applies. Taxability, classification, and rates can differ by jurisdiction and by intended use. The tax calculated at checkout reflects the rules of the destination jurisdiction for the items in your order.

5. Tax on Shipping & Freight

Whether shipping, delivery, or freight charges are subject to sales tax varies by state. Some jurisdictions tax these charges, while others do not, and the treatment may depend on how the charges are billed and whether the underlying goods are taxable. Where the destination state requires tax to be applied to freight or shipping, that amount will be included in the tax shown on your order. For details on how delivery is arranged and billed, see our Shipping Policy.

6. Tax-Exempt & Resale Purchases

Certain buyers may qualify to purchase without sales tax when they provide valid, current documentation. Common categories include:

Resellers purchasing for resale in the ordinary course of business;
Government entities and qualifying public agencies;
Nonprofit organizations holding a recognized exemption;
Agricultural buyers, where the state recognizes an agricultural-use exemption.

Eligibility is determined by the laws of the delivery state, and a certificate that is valid in one state may not be accepted in another.

6.1 How to Claim an Exemption

To request tax-exempt treatment, please email a valid, current, state-issued exemption or resale certificate to info@backyarddiscoverys.com before payment is made. Your email should include your order details (such as the quote or order number, the items, and the delivery address) so we can match the certificate to your purchase.

The certificate must be valid for the state where the order will be delivered, properly completed, and current. We will review the documentation, verify that it satisfies the destination state’s requirements, and adjust the invoice accordingly before payment is processed. If a certificate is incomplete, expired, or not valid for the delivery state, applicable tax will remain on the order until acceptable documentation is provided.

7. How Tax Appears on Your Invoice

When tax applies, it is shown as a separate line item on your order summary and invoice, distinct from the product price and any shipping or freight charges. This lets you confirm the amount of tax being collected before you complete payment. Please review your invoice carefully and contact us with any questions before authorizing payment.

8. Refund of Tax Already Paid

If you were charged tax on an order and later provide a valid exemption or resale certificate that applies to that purchase, we may be able to refund the tax already collected. Such requests are handled on a case-by-case basis and must be submitted within a reasonable window after the purchase, consistent with the requirements and time limits of the applicable jurisdiction. To request a tax refund, email infowith your order details and the supporting certificate. Where tax has already been remitted to a state, any refund may be subject to that state’s rules and procedures.

9. Use Tax Responsibility

In jurisdictions where we are not required to collect sales tax, your purchase is not necessarily tax-free. Many states impose a corresponding use tax on taxable goods used, stored, or consumed within the state when sales tax was not collected at the time of purchase. In those cases, the buyer is typically responsible for reporting and paying any use tax directly to their own state’s taxing authority. We encourage you to consult your state’s revenue department or a tax professional regarding any use-tax obligations.

10. Changes in Tax Law

Sales and use tax laws, rates, thresholds, exemptions, and filing requirements change frequently and may be applied retroactively by taxing authorities. We update our tax calculations and collection practices to reflect current law, and the tax displayed at the time of your purchase reflects our understanding of the applicable requirements as of that time. We may update this policy from time to time, and the “Last Updated” date above indicates when the most recent changes took effect.

11. Limitation of Liability & Not Tax Advice

The information in this policy is provided for general informational purposes only and does not constitute tax, legal, or accounting advice. It is not a substitute for professional guidance tailored to your specific circumstances. Tax outcomes depend on facts unique to each transaction and on the laws of each jurisdiction, which we do not control.

To the fullest extent permitted by law, backyarddiscovery is not liable for any taxes, interest, penalties, or other amounts assessed against a buyer by any taxing authority, including any use tax a buyer may owe. You are responsible for determining and satisfying your own tax obligations. For questions about your specific situation, please consult a qualified tax advisor or your state’s revenue department. This policy is governed by and construed in accordance with the laws of the State of kansas, without regard to its conflict-of-laws principles.