Yes, there is tax on perfume in the United States. Buy it at a store or online and you’ll pay state and local sales tax in most places. Order it from abroad or bring it home from a trip, and you may owe federal customs duties on top of that. What you pay depends on where you buy, where you live, and how the bottle enters the country.
Sales Tax When You Buy Perfume in the US
Every state with a sales tax treats perfume as taxable tangible personal property. Cosmetics and fragrances don’t get the exemptions that groceries and prescription drugs often do. Combined state and local rates generally fall between about 6 and 11 percent of the purchase price.
Five states charge no state sales tax at all: Alaska, Delaware, Montana, New Hampshire, and Oregon. Alaska is a partial exception, since some local governments there impose their own sales taxes, so a bottle bought in certain Alaskan cities can still be taxed.
Online Orders
If you buy from an online retailer, expect sales tax at checkout. The Supreme Court’s 2018 decision in South Dakota v. Wayfair ended the old rule that a seller needed a physical presence in your state before it had to collect. Since then, nearly every state with a sales tax has adopted economic nexus rules, and major online perfume retailers collect tax the same way a brick-and-mortar store does.
Customs Duties on Perfume Ordered From Abroad
Ordering perfume from an international seller adds a federal layer. When the package enters the country, you’re the importer of record and you’re legally responsible for any duties owed.1U.S. Customs and Border Protection. Customs Directive 3530-002A – Right to Make Entry The Harmonized Tariff Schedule assigns codes to fragrances and essential oils, and the applicable rate depends on the product’s composition and country of origin.2United States International Trade Commission. Harmonized Tariff Schedule
The De Minimis Exemption Is Largely Gone
For years, imports valued at $800 or less entered duty-free under Section 321 of the Tariff Act of 1930.3Office of the Law Revision Counsel. 19 US Code 1321 – Administrative Exemptions That made it easy to order a bottle of perfume from overseas without customs paperwork. That window has effectively closed.
Starting in May 2025, the de minimis exemption was eliminated for products from China and Hong Kong.4The White House. Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the Peoples Republic of China as Applied to Low-Value Imports In February 2026, the suspension was extended to shipments from all countries, regardless of value, origin, or method of entry. Postal shipments still pass without a formal CBP entry for now, but they remain subject to applicable duties, including any temporary import surcharges in effect.5The White House. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
So a $150 bottle ordered from a foreign retailer will likely trigger customs duties and possibly additional tariffs that did not apply a couple of years ago. Some international sellers collect these charges at checkout; others leave you to settle with CBP when the package arrives.
Bringing Perfume Back From a Trip
If you buy perfume while traveling and bring it home in your luggage, you must declare it. Everything you acquired abroad that you didn’t have when you left goes on your customs declaration, regardless of value.6U.S. Customs and Border Protection. Customs Duty Information
Your Personal Exemption
Returning U.S. residents can bring back up to $800 worth of goods duty-free, provided they’ve been outside the country for at least 48 hours and haven’t used the exemption within the past 30 days. From U.S. insular possessions such as the U.S. Virgin Islands or Guam, the exemption is $1,600.7U.S. Customs and Border Protection. Types of Exemptions
If you don’t meet the 48-hour or 30-day requirements, a smaller $200 exemption may apply. Under that allowance, you can bring in up to 150 milliliters (about 5 fluid ounces) of perfume containing alcohol.7U.S. Customs and Border Protection. Types of Exemptions That’s roughly a single standard department-store bottle.
Duty-Free Shops Aren’t Automatically Tax-Free at the Border
Perfume bought at a duty-free shop is only free of tax in the country where the shop sits. If your total purchases exceed your U.S. personal exemption, that duty-free bottle is subject to U.S. customs duty like anything else.6U.S. Customs and Border Protection. Customs Duty Information Items bought at a U.S. duty-free shop before departure and then brought back into the country are also subject to duty.
What Happens If You Don’t Declare
Any article you fail to declare before CBP examines your baggage is subject to forfeiture. You also face a penalty equal to the value of the undeclared goods.8Office of the Law Revision Counsel. 19 USC 1497 – Penalties for Failure to Declare For a luxury perfume that cost several hundred dollars, that can mean losing the bottle and paying its value in cash on top.
VAT on Perfume Bought Overseas
Buy perfume in another country and the sticker price almost always includes a value-added tax. In the European Union, the standard VAT rate must be at least 15 percent, and most member states set theirs between 19 and 27 percent.9European Commission. VAT Rates – Taxation and Customs Union The UK charges a flat 20 percent.10GOV.UK. VAT Rates That tax is baked into the shelf price.
Tourists may be eligible for a VAT refund on purchases they carry out of the country. The retailer issues a refund form at the time of purchase after verifying your passport. You then present the form, the receipt, and the unopened merchandise at a VAT refund desk at the airport before departure. Minimum purchase thresholds apply in most countries, so a single small bottle may not qualify, and the refund amount is usually less than the full VAT because processing companies take a service fee.
Getting a VAT refund abroad does not cancel your U.S. customs obligations. If the perfume pushes your purchases past your personal exemption, you owe U.S. duty on the excess regardless of any foreign refund.
No Federal Excise Tax on Perfume
Perfume contains alcohol, which raises a fair question about federal excise taxes on distilled spirits. It isn’t subject to them. The Alcohol and Tobacco Tax and Trade Bureau does not list perfume as a taxable commodity alongside beer, wine, and spirits.11Alcohol and Tobacco Tax and Trade Bureau. Tax Rates The alcohol in perfume is denatured, meaning chemicals are added to make it unfit for drinking, which puts it outside the framework built for beverage alcohol.
If You Resell Perfume
Buying and reselling perfume for profit makes you a business in the eyes of the IRS. You report your sales as income and pay income tax on your net earnings. You also need to collect sales tax in any state where you’ve established economic nexus, which can happen quickly on high-volume platforms.
The IRS distinguishes a legitimate business from a hobby, and the distinction matters because you can’t deduct losses from a hobby against your other income. The agency looks at factors including whether you keep accurate records, whether you pursue the activity intending to profit, and whether you operate the way profitable resellers do.12Internal Revenue Service. Know the Difference Between a Hobby and a Business Even if your reselling is classified as a hobby, you still owe tax on the income; you just can’t offset it with your costs.