Effective Date: June 13, 2024

This Sales Tax Policy explains how taxes are assessed and applied to purchases made through Mariner Containers (“Company,” “we,” “our,” or “us”). Shipping containers and modular container cabins are high-value industrial goods, and tax treatment may vary depending on delivery location, transaction structure, buyer status, and applicable federal, state, and local regulations.

Mariner Containers is committed to transparent tax practices and compliance with applicable U.S. tax laws and international trade regulations.

1. Company Structure and Tax Responsibility

Mariner Containers operates within the United States and facilitates nationwide and international sales of shipping containers, storage containers, and container cabins.

For U.S. transactions, sales tax obligations are determined based on applicable nexus rules, destination-based tax regulations, and other state-specific tax collection requirements.

Tax treatment depends on:

• The delivery state and local jurisdiction
• Whether Mariner Containers is required to collect tax in that jurisdiction
• The type of product purchased (new, used, modified, or custom)
• The nature of the transaction (retail vs. resale)
• Whether valid exemption documentation has been provided and approved

2. Destination-Based Sales Tax

For U.S. orders, sales tax is generally determined based on the delivery address (destination-based taxation), not the billing address.

If tax collection is required by law:

• Applicable state and local sales tax will be calculated based on the final delivery location.
• Estimated tax may be displayed during checkout, on a formal quote, or on the final invoice.
• Final tax calculation may be adjusted prior to dispatch to reflect accurate jurisdictional rates.

Mariner Containers does not collect sales tax in jurisdictions where it is not legally required to do so.

3. State, County, and Local Tax Variations

Sales tax rates within the United States vary significantly and may include:

• State sales tax
• County tax
• City tax
• Special district or transportation taxes

As a result, tax amounts may differ substantially depending on the delivery ZIP code. Customers are responsible for reviewing tax estimates prior to completing payment.

4. Tax Display and Invoice Transparency

Mariner Containers aims to provide clear visibility regarding tax application. Depending on the nature of the transaction:

• Sales tax may be displayed as a separate line item during checkout;
• Sales tax may be reflected on a formal invoice issued prior to delivery scheduling;
• For custom or quote-based transactions, tax may be calculated and disclosed before payment confirmation.

Customers are responsible for reviewing invoices and tax amounts before finalizing payment.

5. Tax-Exempt Purchases

Certain buyers may qualify for tax exemption, including but not limited to:

• Resellers purchasing for resale
• Government entities
• Nonprofit organizations (where applicable)
• Entities with valid state-issued exemption status

Tax exemption is not automatic and must be properly documented.

To request exemption, customers must provide:

• A valid and properly completed resale or exemption certificate;
• Documentation consistent with the purchasing entity name;
• Documentation valid in the state of delivery;
• Any additional verification requested by Mariner Containers.

If documentation is incomplete, invalid, expired, or does not match the transaction details, sales tax may be applied. Approval of exemption is subject to review and compliance verification.

6. Business-to-Business (B2B) Transactions

Business customers may request:

• Formal invoices
• Purchase confirmations
• Supporting accounting documentation

However, B2B status alone does not automatically qualify a transaction as tax-exempt. Tax treatment remains subject to jurisdictional rules and valid exemption documentation.

7. International Orders

For deliveries outside the United States, additional taxes and fees may apply, including but not limited to:

• Value Added Tax (VAT)
• Goods and Services Tax (GST)
• Import duties
• Customs brokerage fees
• Port handling or inspection charges
• Local destination taxes

Unless explicitly agreed otherwise in writing, international customers are solely responsible for all customs duties, VAT, import taxes, regulatory fees, and compliance with destination country import laws.

Failure to pay applicable import charges may result in shipment delays, storage charges, penalties, or seizure by customs authorities. Mariner Containers is not liable for such events.

8. Post-Sale Tax Adjustments

If tax laws change, rates are updated, or errors are identified after invoice issuance but prior to dispatch, Mariner Containers reserves the right to adjust tax amounts accordingly.

If required by law, additional tax may be invoiced. In the event of over-collection, appropriate corrections may be issued.

9. Customer Responsibility

Customers are responsible for:

• Providing accurate delivery addresses;
• Submitting valid exemption documentation before order finalization;
• Understanding tax obligations within their jurisdiction;
• Consulting their tax advisor regarding deductibility or reporting obligations.

Mariner Containers does not provide tax advice.

10. Policy Updates

Tax regulations and nexus standards may change. Mariner Containers reserves the right to modify tax calculation procedures to maintain compliance with federal, state, local, and international regulations.

11. Questions Regarding Sales Tax

For questions regarding tax treatment on your order, please contact:

Email: info@marinercontainers.com

To assist us in responding efficiently, please include your order reference number and delivery ZIP code.

Quick Summary for Buyers

• Sales tax may apply depending on delivery location and applicable laws.
• Tax rates vary by state, county, city, and special district.
• Tax exemption requires valid documentation and approval.
• International orders may be subject to VAT, customs duties, and import fees.
• Mariner Containers complies with applicable tax regulations and may update calculations as required by law.