Attribute Guide

tax Attribute in Google Shopping: US State Tax Configuration Guide

Q: Do EU or UK merchants ever use the tax attribute?

No. The tax attribute is only relevant for US merchants. EU, UK, and most international markets require that prices displayed to consumers include VAT — this is a legal requirement (EU VAT Directive, UK Consumer Rights Act). EU and UK merchants must include VAT in their price attribute and submit the full VAT-inclusive price. Submitting a net (ex-VAT) price and using tax to add VAT is not supported outside the US and will cause price display errors or policy issues.

Q: What are the sub-attributes of the tax attribute?

The tax attribute has four sub-attributes: country (ISO 3166-1 alpha-2, e.g., US), region (US state code, e.g., CA for California), rate (the percentage tax rate as a decimal, e.g., 8.25 for 8.25%), and tax_ship (boolean y or n — whether tax applies to shipping costs). All four sub-attributes are submitted together in a single tax field. You can submit multiple tax entries per product to specify different rates for different states.

Q: Should I use feed-level tax attributes or account-level tax settings?

For most US merchants, account-level tax settings in Merchant Center are recommended over feed-level tax attributes. Account-level settings apply a consistent tax configuration to your entire catalogue without requiring per-product data, and they support Merchant Center's automated tax rate updates. Feed-level tax attributes are more appropriate for merchants with product-specific tax rates — for example, food products taxed at a lower rate than general merchandise in some states, or products that are tax-exempt in certain jurisdictions.

Q: What does tax_ship = y mean?

tax_ship = y tells Google that your state's tax rate applies to shipping costs as well as the product price. Some US states (e.g., Texas, Illinois) tax shipping charges; others (e.g., California) do not. Setting this correctly ensures the tax-inclusive price estimate shown to shoppers in Shopping is accurate. Incorrect tax_ship settings cause Google to display an inaccurate total estimated price.

Q: What happens if I submit a price without tax for a US product?

For US products, you should submit pre-tax prices in the price attribute (unlike EU, where prices must be VAT-inclusive). Google then adds estimated tax at the state level — either from your account-level settings or your tax attribute — to show shoppers an estimated total price. If you submit a tax-inclusive US price by mistake, the final displayed price will include double taxation: the tax you baked into the price plus Google's estimate on top.

Q: My product is tax-exempt in certain US states — how do I handle that?

You can submit a tax attribute with rate = 0 for the specific states where your product is exempt. For example, some clothing items are tax-exempt in New York, Pennsylvania, and New Jersey. Submit separate tax entries for these states with rate:0, and separate entries for states with applicable rates. This product-level override takes precedence over your account-level tax settings for those specific states.

Complete guide to the tax attribute in Google Merchant Center. Why it is US-specific, state/region/rate/tax_ship sub-attributes, the difference between…

Updated 3 August 20264 min readBoostora Team

Tax Attribute — US Account-Level vs. Feed-Level Configuration

Leather Laptop Bag — Black

$149.00 (+ tax at checkout)us-accessories.com

Tax rates configured once in Merchant Center account settings. Applies to all products automatically. No per-product tax attributes needed.

Ledertasche für Laptop — Schwarz

€149,00 (VAT included)de-accessories.com

EU law requires VAT-inclusive prices. Submit the VAT-inclusive price in the price attribute. Do NOT use the tax attribute — it is not supported for EU markets.

The tax attribute is only applicable to the United States. EU, UK, and most international merchants should include VAT/sales tax directly in the price attribute — that is what local law requires, and what shoppers expect to see. US merchants almost always configure tax at the account level in Merchant Center, not the feed level.

What is the tax attribute?

The tax attribute allows US merchants to specify sales tax rates on a per-product, per-state basis. It is used to tell Google the applicable tax rate for a product in specific US states or regions, so that Shopping can display an estimated tax-inclusive total price to shoppers.

The key context: the tax attribute is a US-specific attribute. It has no function in EU, UK, or most international markets, where tax (VAT) is legally required to be included in the displayed price and submitted as part of the price attribute value. EU and UK merchants should never use this attribute.

Technical specifications

Feed name	`tax`
Applicable markets	United States only
Required	Optional — account-level tax settings are the alternative
Sub-attributes	`country`, `region`, `rate`, `tax_ship`
Multiple entries	Yes — submit one `tax` entry per state/region as needed
Repeatable	Yes — up to 100 tax entries per product

Sub-attribute details

country	ISO 3166-1 alpha-2 code. For US taxes: `US`
region	US state abbreviation (e.g., `CA`, `NY`, `TX`). Can be omitted to apply to entire country.
rate	Tax rate as a decimal percentage (e.g., `8.25` = 8.25%). Use `0` for tax-exempt.
tax_ship	`y` if tax applies to shipping; `n` if not. Defaults to `n`.

Feed-level tax vs. account-level tax settings

Account-level settings	Configured once in Merchant Center under "Tax". Applies to all products. Google maintains state-level rate tables. Ideal for merchants with uniform tax treatment across their catalogue.
Feed-level tax attribute	Per-product override. Useful when certain products have different tax rates (e.g., food at lower rates, clothing exempt in some states). Overrides account settings for specific products and states.
Priority	Feed-level `tax` attribute takes precedence over account-level settings for the products and states it covers.

US price submission rules (summary)

US: Submit pre-tax prices in price. Google adds estimated tax separately.
EU/UK/most markets: Submit tax-inclusive (VAT-inclusive) prices in price. Do not use tax attribute.
Canada: Submit pre-tax prices (GST/HST added separately by Google or shown at checkout).

Common use cases for product-level tax attributes (US)

Food products: Taxed at reduced rates (or exempt) in many US states versus standard merchandise
Clothing: Exempt from sales tax in NY, PA, NJ, and other states for items under a threshold price
Digital downloads: Tax treatment varies widely by state for digital goods
Medical/healthcare products: Often exempt or reduced-rate across multiple states

Rules

Do not use tax attribute for EU, UK, or non-US markets — include tax in price instead
Do not submit both tax at the account level and conflicting product-level tax attributes — product-level wins, which may not be your intent
Rate must be a decimal number (e.g., 8.25), not a percentage string (8.25%)
Verify that your submitted pre-tax price matches your landing page pre-tax price — mismatches cause disapproval

Common mistakes

EU merchants submitting net prices without VAT and using tax to add VAT back — not supported, causes incorrect price display
US merchants including tax in price AND submitting a tax attribute — double-counts tax in the displayed total
Omitting tax_ship in states where shipping is taxable — leads to understated total estimated price
Not updating tax rates when state legislation changes — US sales tax rates are frequently updated
Using tax attribute for product-level overrides when account-level settings are simpler and sufficient

Frequently asked questions

Do EU or UK merchants ever use the tax attribute?

No. The tax attribute is only relevant for US merchants. EU, UK, and most international markets require that prices displayed to consumers include VAT — this is a legal requirement (EU VAT Directive, UK Consumer Rights Act). EU and UK merchants must include VAT in their price attribute and submit the full VAT-inclusive price. Submitting a net (ex-VAT) price and using tax to add VAT is not supported outside the US and will cause price display errors or policy issues.

What are the sub-attributes of the tax attribute?

The tax attribute has four sub-attributes: country (ISO 3166-1 alpha-2, e.g., US), region (US state code, e.g., CA for California), rate (the percentage tax rate as a decimal, e.g., 8.25 for 8.25%), and tax_ship (boolean y or n — whether tax applies to shipping costs). All four sub-attributes are submitted together in a single tax field. You can submit multiple tax entries per product to specify different rates for different states.

Should I use feed-level tax attributes or account-level tax settings?

For most US merchants, account-level tax settings in Merchant Center are recommended over feed-level tax attributes. Account-level settings apply a consistent tax configuration to your entire catalogue without requiring per-product data, and they support Merchant Center's automated tax rate updates. Feed-level tax attributes are more appropriate for merchants with product-specific tax rates — for example, food products taxed at a lower rate than general merchandise in some states, or products that are tax-exempt in certain jurisdictions.

What does tax_ship = y mean?

tax_ship = y tells Google that your state's tax rate applies to shipping costs as well as the product price. Some US states (e.g., Texas, Illinois) tax shipping charges; others (e.g., California) do not. Setting this correctly ensures the tax-inclusive price estimate shown to shoppers in Shopping is accurate. Incorrect tax_ship settings cause Google to display an inaccurate total estimated price.

What happens if I submit a price without tax for a US product?

For US products, you should submit pre-tax prices in the price attribute (unlike EU, where prices must be VAT-inclusive). Google then adds estimated tax at the state level — either from your account-level settings or your tax attribute — to show shoppers an estimated total price. If you submit a tax-inclusive US price by mistake, the final displayed price will include double taxation: the tax you baked into the price plus Google's estimate on top.

My product is tax-exempt in certain US states — how do I handle that?

You can submit a tax attribute with rate = 0 for the specific states where your product is exempt. For example, some clothing items are tax-exempt in New York, Pennsylvania, and New Jersey. Submit separate tax entries for these states with rate:0, and separate entries for states with applicable rates. This product-level override takes precedence over your account-level tax settings for those specific states.