This Sales Tax Policy outlines how Container Home Solutions applies, collects, and remits sales tax in accordance with applicable U.S. federal, state, and local tax laws. The policy is designed to ensure transparency and compliance for all customers and partners.

Sales tax requirements vary by state and local jurisdiction. Container Home Solutions will apply sales tax only when required by law, based on factors including but not limited to:

• The location where services are provided

• The destination of shipped containers

• The customer’s billing and delivery address

• The type of goods or services sold

• The existence of tax nexus in a given state

Depending on jurisdiction, sales tax may apply to:

• Sale of shipping containers

• Container transportation services

• Handling, delivery, or placement services

• Ancillary or logistics-related services

Some services or transactions may be exempt or non-taxable under applicable state laws, including interstate or international shipments. Tax treatment will be determined on a case-by-case basis.

• Sales tax is calculated based on the applicable state and local tax rates in effect at the time of invoicing.

• Tax rates are determined by the delivery location or service location, as required by law.

• Any sales tax due will be clearly itemized on customer invoices.

Customers claiming a sales tax exemption must provide valid exemption documentation prior to invoicing, including but not limited to:

• Sales tax exemption certificates

• Resale certificates

• Government or nonprofit exemption documentation

Container Home Solutions is not responsible for unclaimed exemptions or documentation provided after invoicing.

• Interstate shipments may qualify for sales tax exemption depending on state laws.

• International shipments are generally not subject to U.S. sales tax, but may be subject to customs duties, import taxes, or foreign VAT, which are the customer’s responsibility.

• Container Home Solutions does not provide tax advisory services for foreign tax obligations.

All collected sales tax is remitted to the appropriate taxing authorities in accordance with applicable laws and filing requirements. Container Home Solutions does not retain sales tax collected from customers as revenue.

Sales tax laws and rates are subject to change without notice. Container Home Solutions reserves the right to adjust tax charges at any time to remain compliant with updated regulations.

Container Home Solutions maintains appropriate records of taxable and non-taxable transactions as required by law. Customers may be required to provide additional documentation to support exemption claims if requested by tax authorities.

• Any sales tax discrepancies must be reported in writing within 7 business days of invoice issuance.

• Verified errors will be corrected through invoice adjustment or credit, in compliance with applicable tax laws.

• Disputes do not delay payment obligations for non-disputed invoice amounts.

This Sales Tax Policy is provided for informational purposes only and does not constitute legal or tax advice. Customers are encouraged to consult their tax advisors regarding their specific tax obligations.

Container Home Solutions reserves the right to update or revise this Sales Tax Policy at any time. Continued use of our services constitutes acceptance of the current policy