Amazon Locker Delivery Triggers Sales Tax

Amazon Locker is a self-service delivery location for the pick-up and return of any Amazon.com packages. The lockers are located in a variety of locations throughout the U.S., many currently being select 7-Eleven convenience stores.

Instead of delivering a package to a customer’s home or business address, the customer can select an Amazon Locker location and pick up the package at a time that's convenient for them. Once the package is delivered to the Amazon Locker, the customer is sent an e-mail notification with a unique pickup code that includes the address and the hours of operation for the Locker location that the customer selected.

When the customer arrives at the location to pick up the package, the customer must enter the pickup code that was provided in the email or scan the barcode using the scanner. Once this information is entered the customer must follow the instructions on the screen.

All packages delivered to Amazon Locker locations must be picked up within three business days. If the customer cannot pick up the package within the three business days, the package will be returned to Amazon.com for a refund.

The U.S. cities that currently have Amazon Lockers in place are in states that already charge Amazon customers sales tax, or have plans to do so within the next year. Any future locker sites will trigger a sales tax, because the physical presence of the lockers in that state and local jurisdiction will create nexus for Amazon. This will result in Amazon charging sales tax in those jurisdictions where they currently do not charge the tax.