For questions about Canadian sales tax, please review our AAMC Canadian Sales Tax FAQs.
- When will the AAMC start to collect state taxes?
- Who will be charged sales tax?
- Why does the AAMC need to collect sales tax?
- The AAMC is a non-profit organization. Why do you need to charge sales tax?
- How will the AAMC manage institutions that have a tax exemption certificate?
- What if someone had started a purchase prior to Nov. 1 and either hadn’t finished the transaction fully or the transaction was declined, and they had to retry after November 1?
- How will tax affect the AAMC Fee Assistance Program (FAP)?
When will the AAMC start to collect state taxes?
Beginning in November, the AAMC started collecting and remitting applicable state and local sales tax at the point of sale on goods and services, such as online and printed publications, subscriptions, consulting fees, surveys, trainings, and workshops. With this change, AAMC Services (ERAS, AMCAS, VSLO, FAR, and Convey) are taxable in Connecticut, the District of Columbia, Hawaii, South Dakota, and Texas starting on November 1.
Who will be charged sales tax?
Each state determines which goods and services are taxable in its jurisdiction. For physical goods and services, the purchaser's shipping address will be used to determine if and how they are taxed. For all other goods and services – those that are not shipped – the purchaser's billing address will be used to determine tax obligation. State sales tax exemption certificates may be presented at the point of sale.
Why does the AAMC need to collect sales tax?
The 2018 Supreme Court South Dakota v Wayfair decision gave states the right to require businesses to collect and remit sales tax based on a business’ economic presence (i.e., internet sales) and not just physical presence. The Wayfair decision also raised awareness of the obligation to collect and remit state and local sales tax.
The AAMC is a non-profit organization. Why do you need to charge sales tax?
In most states, the obligation to collect and remit sales tax is determined by the type of goods and services sold rather than the type of entity selling the goods and services.
How will the AAMC manage institutions who have a tax exemption certificate?
Institutions with a state sales tax exemption certificate may present it at the point of sale. If the institution presents a valid state sales tax exemption certificate, sales tax will not be added to its transaction.
In late-October, the AAMC Accounts Receivable department began sending invitations for institutions to upload their sales tax exemption certificate. If you have question regarding to the sales tax exemption certificate submission process, please email accountsreceivable@aamc.org.
If you are ordering from the AAMC Store on behalf of a sales tax exempt organization, you can submit your tax exemption certificate during checkout or navigate from a link found throughout the store site. This will require up to 72 hours for approval. Once approved, you will be able to place tax exempt purchases. If you have questions regarding the tax-exempt process as it relates to the AAMC Store please email aamcstore@aamc.org.
What if a purchase was started before AAMC begins collecting and remitting applicable sales tax and hadn’t been completed or was declined, and purchaser tries again later?
The AAMC began collecting and remitting sales tax (as early as November 1), applicable sales tax will be added to all transactions at the point of sale.
How will tax affect the AAMC Fee Assistance Program (FAP)?
Sales tax is applied to the final purchase price, therefore recipients of FAP benefits will be charged applicable tax on the discounted price for an AAMC product or service (such as AMCAS fees). If the FAP recipient receives an AAMC product or service for free (such as an MSAR subscription), it will not be taxed.
Last Updated: November 3, 2020