Shopify Tax Supplemental Terms of Service

Last updated: October 20, 2026

These supplemental terms and conditions (“Supplemental Terms”) govern your use of Shopify Tax and supplement the Terms of Service (the “Shopify Terms of Service”). The Shopify Terms of Service, including the Data Processing Addendum, are incorporated by reference and apply to your use of Shopify Tax. If these Supplemental Terms conflict with the Shopify Terms of Service, the Supplemental Terms will govern solely as to your use of Shopify Tax, except that the Data Processing Addendum will govern with respect to the processing of personal data.

These Supplemental Terms incorporate by reference all published requirements for Shopify Tax in the Shopify Help Center, your Admin, or any other documentation or instructions provided by Shopify to you (collectively, “Shopify Tax Documentation”).

Capitalized terms used without a definition will have the same meaning as they do in the Shopify Terms of Service.

Part I (Terms applicable to Shopify Tax)

The following Supplemental Terms apply whenever you use Shopify Tax.

1. Merchant Obligations and Authorizations

1.1 You agree to provide Shopify with all of the information necessary to allow Shopify to provide Shopify Tax to you. This includes information regarding, but not limited to, your Store, business, customers, inventory and fulfillment locations, product categories, sales data (including data imported from sales channels outside of Shopify), tax registration number and any applicable tax exemptions, and information you provide to government authorities. You represent and warrant that all information you provide is accurate, complete, and current, and you will promptly update any such information if it changes.

1.2 These Supplemental Terms do not create a partnership, joint venture, agency, or fiduciary relationship between you and Shopify. You acknowledge and agree that Shopify does not, and shall not be deemed to, provide tax or legal advice in providing Shopify Tax. You are responsible for conducting your own due diligence, seeking the assistance of a qualified legal, tax, or accounting professional. You are also responsible for any tax policies adopted and tax reporting positions taken.

2. Fees

2.1 Fees for Shopify Tax are set out in your Shopify Admin and any invoices sent to you. Fees are calculated on the original transaction and are not reversed or refunded if changes are made to the original transaction, such as cancellations, order edits, or refunds to your customers.

3. Indemnification

3.1 In addition to the indemnification provisions in the Shopify Terms of Service, you agree to indemnify and hold us and (as applicable) our parent, subsidiaries, affiliates, Shopify partners, officers, directors, agents, employees, and suppliers harmless from any claims, losses, damages, judgments, fines, litigation costs and legal fees due to or arising out of:

(a) any unauthorized use of Shopify Tax, or any of your actions or omissions relating to Shopify Tax;

(b) your breach of these Supplemental Terms or the documents it incorporates by reference; or

(c) any inaccurate or incomplete information provided by you or on your behalf in connection with Shopify Tax, or your failure to keep that information current.

3.2 Unless expressly stated otherwise, Shopify’s rights and remedies under these Supplemental Terms are non-exclusive and do not limit any other rights or remedies available to Shopify.

4. Survival

4.1 Upon termination of your use of Shopify Tax or termination of these Supplemental Terms for any reason, the following Sections of Part I of these Supplemental Terms shall survive termination: 3.

Part II (Terms applicable to when taxes are managed by Shopify only)

The following Supplemental Terms apply only if your Shopify Tax settings are set to managed by Shopify.

1. Merchant Obligations and Authorizations

1.1 While your Store’s Shopify Tax settings are set to managed by Shopify, you authorize Shopify (or its designated affiliates, including Shopify Technology (USA) Inc. and SC Commerce Services Inc.), to process eligible sales of your goods and services through Shop (“Enrolled Transactions”), and to calculate, collect, withhold, reconcile, and remit applicable sales and use taxes on those Enrolled Transactions (“In-Scope Taxes”). You remain responsible for all other taxes, duties, fees, surcharges, and additional charges under the Shopify Terms of Service. The Shopify Tax Documentation contains information about eligibility and which sales are considered Enrolled Transactions when your Shopify Tax settings are set to managed by Shopify.

1.2 You authorize Shopify to customize your Store, Shopify Checkout, and order-related surfaces with buyer-facing notices identifying Shop as the marketplace for Enrolled Transactions, as determined necessary by Shopify for legal compliance purposes.

2. Shopify’s Role

2.1 As between you and Shopify (and its designated affiliates, including Shopify Technology (USA) Inc. and SC Commerce Services Inc.), Shopify is responsible for calculating, collecting, withholding, reconciling, and remitting In-Scope Taxes on Enrolled Transactions as a sales tax marketplace facilitator. This prevails over the merchant tax collection, withholding, reporting, and remittance obligations in the Shopify Terms of Service for Enrolled Transactions only while the Shopify Tax settings for your Store are set to managed by Shopify.

3. Withholding and Recoupment of Money Owed

3.1 For Enrolled Transactions, you authorize Shopify to calculate and deduct, or request that a payment processor deduct, the amounts required for In-Scope Taxes or any amounts recoverable under Section 3.2 of Part II from any accounts associated with your Shopify Payments Account, including the applicable Payment Processor Account or Reserve Account as those terms are defined in the Shopify Payments Terms of Service, or from any gift cards or store credit that your customer pays with, and pay those amounts to the proper tax authority. Shopify will determine the timing, method, and operational mechanics of withholding, and may change them as the Services evolve at its sole discretion. If, as a result of a customer refund, return, or other credit, any tax amount previously withheld is refunded or credited to you, you agree to promptly refund the corresponding amount to the customer who paid it.

3.2 Shopify may recover from you any taxes, penalties, or interest that result from:

(a) materially inaccurate or incomplete information provided by you to Shopify, including but not limited to miscategorizing your products in your Shopify Admin;

(b) your bypassing of, or attempt to bypass, eligibility or guardrail settings to route otherwise-ineligible sales through the managed by Shopify setting as Enrolled Transactions; or

4. Changing your Settings

4.1 If your Store’s Shopify Tax settings are no longer set to managed by Shopify:

(a) any sales of your goods and services after your Shopify Tax settings are no longer set to managed by Shopify will no longer be processed as Enrolled Transactions and Part II of these Supplemental Terms will not apply; and

(b) any sales of your goods and services completed while your Store’s Shopify Tax settings were set to managed by Shopify (including refunds and returns related to those sales) remain Enrolled Transactions and Part II of these Supplemental Terms continue to apply.