If you’ve worked on an indirect tax team in the past few years, chances are you’re familiar with environmental “green” fees. Utilized on an expanding collection of products, – including plastic shopping bags, batteries (both single-use and rechargeable), mattresses and box springs and a range of packaging materials – these fees are appearing with greater frequency. So, too, are other types of fees, including those on retail deliveries.
While these fees are not sales and use taxes per se, they pose similar challenges and complexities to indirect tax teams.
Source: vertexinc.com