COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
When parking and transportation services are sold together for one fee, the entire sale is taxable even though transportation by itself is a nontaxable service. (When sold together, the transportation service is taxable because it is necessary to complete the sale of the parking service.)
For the transportation service to be nontaxable, the vendor must give customers the option of not taking the transportation service and separately state the charges on the invoice.
Stating that the charge is for 50 percent parking and 50 percent transportation on the invoice or a sign is not sufficient to relieve the seller of its responsibility to charge and remit tax on the total price.
Some cities and counties have local sales and use taxes. If you are located in or make sales into an area with a local tax, you may owe local sales or use tax. For more information, see Local Sales and Use Taxes.
To determine the sales tax rate, use the location where the product is received by the customer – typically your business or a delivery address. You can use the Sales Tax Rate Map or Sales Tax Rate Calculator to help you determine the sales tax rate.
Note: The map and rate calculator do not include special local taxes.