1. The Service

ShipBang (the “Service”) is an online platform operated by Apex Central Corp (“we,” “us,” “our,” or the “Company”) that allows customers in the United States to obtain discounted shipping rates, purchase shipping labels, and track shipments through third-party carriers. Labels are issued for carriage by third-party carriers and service channels, which may include GOFO, Swiftx, SpeedX, USPS Ground Advantage, and DHLe, as available at the time of purchase. Carrier and channel availability may change without notice. We are not a carrier and do not transport parcels ourselves. Each shipment is carried under the applicable carrier's own terms, tariffs, and conditions, which govern the carriage itself. If a channel is unavailable for a particular address, we will say so and may recommend an alternative; we will not substitute a different carrier without telling you.

The Service is offered for shipments within the United States only. We do not offer shipments to or from Alaska, Hawaii, or Puerto Rico, and we do not offer shipments originating outside the United States. The sender address for any label must be a United States address. We do not pack, weigh, measure, inspect, or take custody of parcels. We do not guarantee delivery times, delivery dates, or delivery outcomes; delivery estimates are estimates provided by or derived from carrier information. We buy or arrange carriage through our suppliers and carriers and resell that carriage at the prices shown on the website; the difference between the price you pay and our cost is our margin, and our underlying cost is confidential business information that is not disclosed to customers.

2. Accounts, eligibility, and customer information

The Service is available only to persons who are at least 18 years old (or the age of majority in their jurisdiction) and located in the United States. Business accounts may be opened by duly authorised representatives of a business entity. To use features such as purchasing labels and using a wallet balance, you must register an account using a valid email address, and you must also provide a mobile telephone number. A guest may place an order without registering and may look up an order using the system-issued order number; guest orders are subject to these terms to the same extent as registered orders.

The Service offers personal and business pricing tiers, as described on the website. Personal tiers are based on registration status and monthly transaction volume. Business tiers are based on the amount funded to the account and on monthly shipment volume; the highest business tier (50,000 shipments/month) is not publicly priced and is available only after manual review and approval (“Contact us for approval”). A change to a customer's tier other than by the published volume rules requires admin approval, is recorded, and does not take effect until approved. You must provide accurate, complete, and current information, including sender and recipient names, addresses, telephone numbers, email addresses, parcel weight, dimensions, and contents descriptions, and you are responsible for verifying all information before a label is created. Our address-verification and residential/commercial classification tools are provided for convenience; the classification is determined by the system and cannot be changed by the customer, and you remain responsible for the accuracy of the underlying address.

We may offer accounts for our own staff or authorised representatives, including salesperson, finance, and partner roles, with different permissions. Such accounts are for internal use only, are not customer accounts, and may be suspended or revoked at any time. A salesperson sees only their own commission — not a customer's profit or our cost.

3. Quotes, pricing, and payment

Any rate shown before purchase is an estimate only, calculated from the information you provide. The final amount charged by the carrier may differ if the carrier measures different weight or dimensions, reclassifies the parcel, or applies a surcharge. Customer prices are calculated from our supplier cost plus our margin, payment-processing costs, and applicable taxes. Prices already paid for a completed order are not changed retrospectively, except for a carrier adjustment under Section 4 that is itemised and notified to you.

Sales tax, if any, is calculated at the time of purchase based on your location and the applicable tax rules, using Stripe Tax or an equivalent service, and is shown separately on the order and on the invoice/receipt. No single tax rate applies to all orders. See the separate Tax Disclosure. We do not provide tax advice. Sales tax is a state tax, not a federal tax; the Internal Revenue Service does not determine whether a state sales tax applies to a transaction.

Payment is accepted through the payment methods shown at checkout, which may include credit and debit cards processed by Stripe. Card payments processed through Stripe are subject to Stripe's standard processing fee — 2.9% plus $0.30 per successful domestic online card payment, as published by Stripe (checked November 2026). That fee is a cost incurred by us in processing your payment; it is separate from the withdrawal fee in Section 6, and payment-processing costs are not added as a separate surcharge to you. Except where the website states otherwise, payment is collected from you before the order is transmitted to the carrier or supplier; if your wallet balance or payment method is insufficient, the label will not be created. An invoice or receipt is available for download for each order; invoices are generated on demand when you download them and are not pre-generated or stored as files.

4. Accuracy of weight and dimensions; subsequent adjustments (“chargebacks” / rebills)

You are responsible for entering the correct weight (in ounces or pounds) and dimensions (in inches) for each parcel. The system will use the greater of actual weight and dimensional (volumetric) weight, where applicable, in accordance with the carrier's rules — for SpeedX quotes on this site, DIM 166 and the Table A 4% fuel surcharge apply. Carriers may re-weigh and re-measure parcels in transit. If the carrier's measurement differs from the information you provided, the carrier may charge an additional amount, and we may pass that amount through to you as a subsequent adjustment (sometimes called a “chargeback” or “rebill”), provided the following conditions are met.

Before or at the time an adjustment is deducted, we will: (a) notify you by email (and, where you have consented, by SMS or WhatsApp) stating the order number, the carrier's measurement, the amount, and the reason; (b) itemise the adjustment on the order and, where applicable, on the invoice; and (c) deduct the amount from your wallet balance. If your wallet balance is insufficient, your wallet balance may become negative. A negative balance must be topped up promptly; we will send email reminders to top up, ordinarily twice per week while a negative balance remains outstanding, and we may decline to create further labels until a negative balance is cleared. No adjustment will be deducted without the notice and itemisation in (a)–(b), except where the carrier's charge is notified to us after the parcel has already been delivered and we notify you within 5 business days of receiving it. The deduction is a set-off against a prepayment you have already made, for an amount the carrier has charged us because of information you provided; it is not a penalty.

If you believe an adjustment is incorrect, you may dispute it within 30 days of the notice by contacting customer support with the order number, the carrier's measurement (if available), and photographs or other evidence of the parcel's weight and dimensions. We will review the matter with the carrier or supplier where practicable, and will pause collection of the disputed amount from any withdrawal until the review is complete, unless the carrier has already debited us and we have notified you of that fact. The carrier's measurement will ordinarily be treated as determinative unless the carrier itself corrects it. If the dispute is upheld, the adjustment will be reversed to your wallet.

5. Labels, printing, tracking, and pickup

Once payment is confirmed, the system will generate a shipping label. Labels may be downloaded as a PDF, printed on a 4″ × 6″ thermal label or on other supported paper sizes, printed in bulk, or re-downloaded from the order detail page. Labels are subject to the carrier's validity period; unused labels should be voided promptly (see Section 9). Each order is issued with a tracking number, shown as “Tracking #” and linked to the carrier's official tracking page with the number pre-filled where the carrier supports it. Tracking information is provided by the carrier; we are not responsible for delays or errors in the carrier's tracking data. Business customers may request a scheduled pickup through the website; pickup requests are transmitted to the carrier or supplier for processing, and we do not guarantee that a pickup will be accepted or will occur at a particular time. For USPS shipments, a SCAN Form may be available as a single receipt for multiple parcels created on the same day; a SCAN Form may be used only once.

6. Wallet, refunds, and withdrawals

Where a refund is due under Section 9, it will ordinarily be credited to your account wallet promptly, so that it can be used for a future purchase, and will be shown on the order and, where applicable, on the invoice. You may also request a withdrawal of your wallet balance to your bank account or card. Withdrawal requests are reviewed manually by us and require admin approval. After you submit a withdrawal request, the website will display customer-support contact information so that you can contact a representative if needed. A processing fee may apply to withdrawals. The withdrawal fee is calculated by reference to the payment channel used: at the rates currently shown on the website, 2.99% for a standard card and 5% for American Express (Amex). Those percentages are our withdrawal-fee rates; they are not the Stripe processing fee described in Section 3. The fee applicable at the time of approval will be shown to you before the withdrawal is completed. Withdrawal processing time depends on the bank, and we do not guarantee a particular arrival date.

Business customers may be required to fund a wallet balance before purchasing labels; personal customers may fund a wallet voluntarily. Wallet funds are held as a prepayment for future purchases, for the customer's benefit. Wallet balances: (a) are not bank deposits, do not earn interest, and are not insured by the FDIC or any other government agency; (b) do not expire, and are not reduced by dormancy or inactivity fees; (c) are refundable on request under this Section 6, subject to any outstanding adjustment under Section 4; and (d) are held separately, in our records, from our operating funds, and are not treated as our revenue until you use them to pay for a label or other service.

After a withdrawal is approved, we will generate a withdrawal statement showing: the amount requested, any outstanding chargeback or adjustment deducted first, the withdrawal fee, any other deduction (itemised), and the net amount paid. If there is an outstanding chargeback or adjustment that has not yet been deducted, it will be deducted first from the amount to be withdrawn, and only the remaining balance will be paid out; the statement will show each deduction separately. No tax deduction is applied at the withdrawal-approval stage unless we are required by law to do so and have notified you.

7. Prohibited and restricted items

You are solely responsible for knowing and complying with all applicable laws, regulations, and carrier rules concerning the items you ship. Without limitation, the following must not be shipped through the Service: drugs or drug paraphernalia; alcohol; tobacco products and e-cigarettes; firearms, other weapons, or ammunition; counterfeit goods and items infringing intellectual property rights; obscene items; perishable items (except items that are frozen or refrigerated, where the carrier permits); live animals; plants, seeds, and other biological items; liquids or powders that are not sealed or packaged properly; items that are easily broken or damaged (for example, glass or ceramics) unless properly packaged; hazardous materials or dangerous goods (including explosives, flammable, corrosive, toxic and radioactive items); items with a strong odour that may affect the health or comfort of others; sharp items that are not properly packaged; cash, checks, and other monetary instruments; precious metals, gems, and jewellery; passports, identity cards, and other important documents; and any other item prohibited by the carrier or by applicable law.

Standalone lithium batteries must not be shipped through the Service. Lithium batteries are accepted only when they are installed in equipment or packed with equipment, and only in accordance with the applicable carrier's rules. Damaged, defective, or recalled lithium batteries must not be shipped. If a parcel contains a prohibited item or otherwise violates these terms, we may refuse to create a label or cancel a label; return the parcel to the sender at the sender's expense, where the carrier permits; hold or, where required by the carrier or by law, dispose of the parcel; charge you for any fines, penalties, or additional costs imposed by the carrier, provided the charge is itemised and notified to you; and suspend or terminate your account. The carrier's prohibited-items list prevails over any summary on this website; if you are unsure whether an item may be shipped, please contact customer support before shipping.

8. Insurance and loss or damage

The price of a label does not include insurance or any additional transport protection, unless we expressly offer and you expressly purchase such protection in writing. We do not promise to pay compensation for loss, damage, or delay, and do not promise to meet any claim deadline on your behalf. Loss or damage is handled under the carrier's own terms; we will assist you in submitting information to the carrier where practicable, but the outcome is determined by the carrier, and any time limit for a claim is the carrier's time limit, not ours. You should not rely on the Service as a substitute for insurance; if you require cover for the value of a shipment, obtain it separately from an insurer or other provider of your choice.

9. Voiding labels and refunds

An unused label may be voided for a refund to your wallet, subject to the carrier's time limit. The detailed rules are set out in the separate Refund and Void Policy, which forms part of these terms. In summary: a label that has not been used may be voided promptly; a label that has been used, or a shipment that has already been shipped, cannot be refunded, except where the carrier itself refunds the amount and that refund is passed through to you. Where a refund is due, any payment-processing fee and tax charged on the refunded amount will be handled as described in the Refund and Void Policy, and any fee or tax on the refund will be itemised. No refund is due for a label that was created for a prohibited item, or where a label was voided or a parcel was held or disposed of because of a violation of Section 7, except to the extent the carrier itself refunds the amount.

10. Limitation of liability

To the maximum extent permitted by applicable law, our total aggregate liability to you for any claim arising out of or relating to a particular order, whether in contract, tort (including negligence), or otherwise, will not exceed the amount you paid for that order. This cap is a fundamental part of the bargain, and it applies even if we have been advised of the possibility of greater loss. The cap is applied per order, not per account and not per dispute involving multiple orders, unless the claims arise from the same order. To the maximum extent permitted by applicable law, we will not be liable for any indirect, incidental, special, consequential, or punitive damages, or for any loss of profits, loss of revenue, loss of business, loss of goodwill, or loss of data, even if advised of the possibility of such damages.

Nothing in this Section 10 limits liability for (a) our wilful misconduct or fraud; (b) death or personal injury caused by our negligence, to the extent that such liability cannot be limited by law; or (c) any liability that cannot be limited or excluded under applicable law. We are not liable for any act or omission of a carrier, supplier, payment processor, or other third party, including loss, damage, delay, misdelivery, or failure to deliver, except to the extent the loss was caused by our own wilful misconduct, as determined by a court or arbitrator of competent jurisdiction; where practicable, we will provide you with the information you need to pursue a claim directly with the carrier. The Service is provided on an “as is” and “as available” basis, without warranties of any kind, whether express, implied, or statutory, to the maximum extent permitted by applicable law.

Texas Deceptive Trade Practices Act — express warning. The Texas Deceptive Trade Practices–Consumer Protection Act (Tex. Bus. & Com. Code §§ 17.41–17.63, “DTPA”) prohibits false, misleading, or deceptive acts or practices in trade or commerce (§ 17.46). A consumer who proves a knowing violation may recover up to three times actual economic damages, plus attorneys' fees, and must ordinarily give the business 60 days' written notice before filing suit (§ 17.505). A consumer may not waive DTPA rights: any waiver by a consumer of the DTPA is contrary to public policy and is unenforceable and void (Tex. Bus. & Com. Code § 17.42). Nothing in these terms waives, or purports to waive, any right under the DTPA, and nothing in this Section 10 limits any DTPA claim to the extent the DTPA does not permit such a limit. If a price, rate, or delivery estimate shown on the website is wrong, we will correct it and, where you have already paid on the basis of the wrong information, will offer you the choice of a corrected price or a refund to the wallet (or a withdrawal under Section 6).

11. Indemnification

You agree to indemnify, defend (where permitted), and hold harmless the Company, its officers, directors, employees, agents, and suppliers from and against claims, losses, liabilities, damages, costs, and expenses (including reasonable attorneys' fees) arising out of or relating to: (a) your use of the Service; (b) any parcel, item, or information you submit; (c) any violation of these terms, of any carrier rule, or of any applicable law; (d) any prohibited item you ship or attempt to ship; or (e) any inaccuracy in information you provide. This indemnity does not apply to the extent the claim arises from our own wilful misconduct or fraud.

12. Changes, suspension, termination, and force majeure

We may change, suspend, or discontinue any part of the Service at any time, with or without notice, where reasonably necessary for operational, legal, or security reasons. Where a change materially affects the price or availability of a service you have already paid for, we will offer you the choice of the changed service at the corrected price or a refund to the wallet. We may amend these terms from time to time; the amended terms will be posted on the website with an updated effective date and a summary of the material changes. For a material change, we will give you at least 14 days' notice by email and by a notice on the website before the change takes effect. Continued use of the Service after the amended terms take effect constitutes acceptance, provided that notice has been given. If you do not accept a material change, you may close your account before the change takes effect, and any unused wallet balance will be handled under Section 6.

We may suspend or terminate your account, in whole or in part, if you violate these terms, ship or attempt to ship a prohibited item, provide false information, fail to pay an amount due, or engage in conduct we reasonably consider harmful to the Service, to other customers, or to a carrier. On termination, any unused wallet balance will be refunded to you by withdrawal under Section 6, less any outstanding adjustment under Section 4, unless the balance is subject to a legal hold. If a wallet balance remains unclaimed and the owner cannot be located, the balance may be presumed abandoned under Texas law (Tex. Prop. Code § 72.101 — generally, property is presumed abandoned if, for longer than three years, the existence and location of the owner is unknown and no claim has been asserted or act of ownership exercised; § 72.1016 provides an earlier presumption for stored-value cards). We will follow the reporting and delivery procedures in Tex. Prop. Code Chapter 74 if a balance is presumed abandoned.

Neither party will be liable for any failure or delay in performing its obligations (other than an obligation to pay money) where the failure or delay is caused by an event beyond its reasonable control, including a carrier suspension, a supplier outage, a natural disaster, a government action, or a failure of the internet or of a payment network. The affected party will notify the other party promptly and will use reasonable efforts to resume performance.

13. Governing law and dispute resolution

These terms, and any dispute arising out of or relating to them or the Service, will be governed by the laws of the State of Texas, without regard to its conflict-of-laws principles, except to the extent federal law applies. A consumer-protection law of your home state that cannot be excluded by agreement will still apply to you, and nothing in this section waives it or any DTPA right. Before filing any formal claim, you agree to contact us at the support email or telephone number above and to attempt to resolve the dispute informally for a period of 30 days; this does not apply to a claim that must be filed promptly to preserve a right, and it does not prevent you from contacting a regulator.

Binding individual arbitration — draft clause, to be confirmed by counsel before publication. Subject to the informal-resolution step and the small-claims carve-out below, any dispute arising out of or relating to these terms or the Service will be resolved by binding individual arbitration in Dallas, Texas, administered by the American Arbitration Association (“AAA”) under its Consumer Arbitration Rules, as in effect at the time the claim is filed. The arbitrator, not a court, will decide any dispute about the scope or enforceability of this arbitration clause, except that a court will decide whether a claim is properly in small-claims court. The arbitration will be conducted in English, by a single arbitrator, and the arbitrator may award the same relief a court could award, subject to Section 10. Whether this clause is enforceable for consumer customers in Texas depends on, among other things, whether it is conspicuous, whether you had a meaningful opportunity to opt out, whether the fee allocation is fair, and whether the clause as a whole is unconscionable under Texas law; the Federal Arbitration Act (9 U.S.C. § 2) and AT&T Mobility LLC v. Concepcion, 563 U.S. 333 (2011), are part of that analysis but do not by themselves make every arbitration clause enforceable.

Small-claims carve-out. Nothing in the arbitration clause prevents you from bringing an individual claim in a small-claims court of competent jurisdiction, if the claim qualifies for that court; a claim brought in small-claims court will be decided by that court, not by arbitration.

Opt-out. You may opt out of arbitration by sending written notice to us (email to the support email above, subject line “Arbitration Opt-Out”) within 30 days of first accepting these terms, stating your name, account email, and that you opt out of arbitration. If you opt out, the arbitration clause will not apply to you, and any dispute will be resolved in a court of competent jurisdiction in Dallas, Texas.

Class-action and jury waiver — to be confirmed by counsel. To the maximum extent permitted by law, you and we agree that any dispute will be resolved on an individual basis only, and not as a class action, collective action, or representative action, whether in arbitration or in court. You and we each waive the right to a jury trial for any dispute that is subject to the arbitration clause. These waivers do not waive any right under the DTPA. We will pay the AAA filing fee and the arbitrator's fees for a claim brought by a consumer, up to the amount the AAA Consumer Arbitration Rules provide for a consumer claim, unless the arbitrator finds the claim to be frivolous; each party will bear its own attorneys' fees, unless the arbitrator awards fees as permitted by applicable law or by the AAA Rules.

14. General provisions

These terms, together with the Refund and Void Policy, the Privacy Policy, and the Tax Disclosure, constitute the entire agreement between you and us concerning the Service. If any provision is held invalid or unenforceable, the remaining provisions continue in full force and effect; if a provision is unenforceable because it is too broad, it will be reformed to the minimum extent necessary to make it enforceable, if permitted by law. If the arbitration clause or the class/jury waiver is held unenforceable, the remainder of these terms continues in effect and the dispute will be resolved in a court of competent jurisdiction in Dallas, Texas. No failure or delay by us in exercising any right operates as a waiver of that right; a waiver is effective only if it is in writing and signed by us. You may not assign or transfer your rights or obligations under these terms without our prior written consent; we may assign ours in connection with a sale, merger, or other transfer of our business, on notice to you where required by law. Notices to us should be sent to the support email or telephone number above; notices to you may be sent to the email address or telephone number associated with your account, or by posting on the website. These terms are written in English; if the website offers a translation into another language (including Chinese, French, Hindi, or Spanish), the English version will prevail in the event of any conflict. For questions about these terms, contact Apex Central Corp, DALLAS, TEXAS, telephone (469) 271-6841, email apexcentral01@gmail.com.

Prototype note: quotes on this site are simulated from EP Price Table A (Sample) and are not connected to the live EP API or to live payment processing — see the notice at the top of the page.

1. Purpose and scope

This policy explains when a shipping label may be voided, when a refund is due, how refunds are paid, and how withdrawals from your wallet work. It applies to all labels purchased through ShipBang, whether by a registered account holder or by a guest, and to all carriers and channels offered on the website, subject to the carrier's own rules. In plain language: if a label has not been used, you can usually void it and get the money back into your wallet. If a shipment has already been shipped, the label cannot be refunded. If the carrier later charges extra because the weight or size was different from what was entered, that extra amount is deducted first — from your wallet, or from a withdrawal if one is pending — and the remainder is refunded or paid out.

2. Voiding an unused label

To “void” a label means to cancel it before it has been used, so that the carrier will not charge for the shipment (or, where the carrier has already charged, so that the carrier will reverse the charge where its rules permit). You may request a void from the order detail page or from the Shipments section of your account, or by contacting customer support with the order number.

A label may be voided only within the time limit set by the carrier; we do not set those limits. As a guide, based on our review of comparable platforms and carrier practice as at November 2026, the limits commonly applied are: USPS — 18 days; UPS and FedEx — 30 days from the date the label was created. Those periods are not a promise by us. The applicable limit is the carrier's limit in effect at the time, and we will confirm the limit for a particular label on request. The exact void window for each channel actually offered (GOFO, Swiftx, SpeedX, USPS Ground Advantage, DHLe) is the carrier's window for that channel, as shown on the website at the time of purchase; where a channel's window is shorter than the guide above, the channel's window governs. You may choose, in your account settings, to have unused labels automatically voided if they have not been used after 7 days, subject to the carrier's rules. A successful void will be shown as “Voided” on the order, and the amount paid for the label will be credited to your wallet as described in Section 4. If the carrier declines the void (for example, because the parcel has already been shipped), the label cannot be refunded and the amount remains payable; we will notify you of the outcome by email or through your account, ordinarily within 5 business days of the carrier's decision.

3. What can and cannot be refunded

If you create a duplicate order by mistake, you may void the duplicate label under Section 2, or copy/duplicate an order to correct an address, weight, or dimension (Section 8). A corrected order is a new order; the original label must be voided separately if it is no longer needed.

4. How refunds are paid — fees and tax on refunds

Where a refund is due, it will ordinarily be credited to your account wallet promptly, so that it can be used for a future purchase. This is our standard refund method. The refund will be shown on the order and, where applicable, on the invoice. A refund is not paid directly to your bank account or card as the first step; it is credited to your wallet, and you may then request a withdrawal of your wallet balance under Section 5.

Payment-processing fee on a refund — we absorb it. The payment-processing fee charged on the original payment is not passed through to you. Stripe, for example, ordinarily retains its original processing fee (2.9% plus $0.30 per successful domestic online card payment) when a payment is refunded; we absorb that retained fee and credit you the full amount you paid for the label, less only a carrier adjustment under Section 7 that is itemised and notified to you. The refund shown on the order will be the full label amount, and the retained processing fee will not appear as a deduction from your refund. If Stripe or our accountant advises a different treatment, we will update this policy and notify customers before applying the different treatment to any new order; we will not change the treatment retrospectively for a refund already credited.

Sales tax on a refund — reversed in proportion. Where a refund is due and sales tax was charged on the refunded amount, the tax will be credited back in the same proportion as the refund. For example, if the full label amount is refunded, the full tax charged on that amount is credited back; if half the amount is refunded, half the tax is credited back. The credit will be shown as a separate line on the order and on the invoice, so that you can see the tax reversal separately from the label refund. We will correct our tax records accordingly, in accordance with the advice of our accountant and with the tax-calculation service used at the time of purchase.

5. Withdrawals from your wallet

You may request a withdrawal of your wallet balance to your bank account or card from the Wallet section of your account. You will be asked to provide the withdrawal amount, the destination account or card, and the account holder's name. Before you confirm the request, the website will show you the withdrawal fee, the calculation, and the net amount you will receive. Withdrawal requests are reviewed manually by us and require admin approval. After you submit a request, the website will display customer-support contact information (telephone (469) 271-6841 and email apexcentral01@gmail.com) so that you can contact a representative if needed. A withdrawal is not complete until it has been approved by us; we will ordinarily decide within 3 business days of receiving a complete request. Withdrawal processing time depends on the bank, and we do not guarantee a particular arrival date.

Withdrawal fee — disclosure and freeze. A processing fee may apply to withdrawals. The fee is calculated by reference to the payment channel used; the rates currently shown on the website are 2.99% for a standard card and 5% for American Express (Amex). Those percentages are our withdrawal-fee rates; they are not the Stripe processing fee (2.9% plus $0.30 per successful domestic online card payment), which is a separate cost incurred by us in processing the original payment. The fee applicable at the time you submit the request will be shown to you before you confirm, and will not be increased after you submit the request. No tax deduction is applied at the withdrawal-approval stage unless we are required by law to do so and have notified you.

6. Withdrawal statement

After a withdrawal is approved, we will generate a withdrawal statement for that customer, available in the wallet records and downloadable or printable. The statement will show, as separate line items: (a) the amount requested; (b) any outstanding chargeback or adjustment deducted first (see Section 7); (c) the withdrawal fee, and how it was calculated (for example, the rate applied and the amount); (d) any other deduction, itemised separately; (e) the net amount paid; and (f) the approval date. The amounts in the statement will match the approval record. If you believe the statement is incorrect, please contact customer support with the withdrawal reference number and the order or statement concerned, and we will review it within 5 business days.

7. Chargebacks (subsequent carrier adjustments) — deduct first, pay the remainder

A “chargeback” or “rebill” in this policy means a subsequent adjustment charged by the carrier because the weight or dimensions measured by the carrier in transit differ from the weight or dimensions entered when the label was created, or because the carrier applies a surcharge, reclassifies the parcel, or otherwise corrects the charge. A chargeback will ordinarily be deducted from your wallet balance immediately when it is notified to us by the carrier or supplier, provided that we notify you at the same time by email (and, where you have consented, by SMS or WhatsApp), stating the order number, the carrier's measurement, the amount, and the reason, and itemise the adjustment on the order.

If your wallet balance is insufficient to cover the chargeback, your wallet balance may become negative. A negative balance must be topped up promptly; we will send email reminders to top up, ordinarily twice per week while a negative balance remains outstanding, and we may decline to create further labels until a negative balance is cleared. If there is an outstanding chargeback or adjustment that has not yet been deducted, it will be deducted first from the amount to be withdrawn, and only the remaining balance will be paid out; the withdrawal statement under Section 6 will show each deduction separately. If you top up your wallet while a chargeback is outstanding, the top-up will first be applied against the outstanding chargeback, and only the remainder will be available as a positive wallet balance.

If you believe a chargeback is incorrect, you may dispute it within 30 days of our notice by contacting customer support with the order number, the carrier's measurement (if available), and photographs or other evidence of the parcel's weight and dimensions. While the dispute is being reviewed, we will pause collection of the disputed amount from any pending withdrawal, unless the carrier has already debited us and we have notified you of that fact. We will review the matter with the carrier or supplier where practicable, and will notify you of the outcome within 10 business days of receiving your evidence. The carrier's measurement will ordinarily be treated as determinative unless the carrier itself corrects it. If the dispute is upheld, the adjustment will be reversed to your wallet.

8. Cancellations, changes, and duplicate orders

An order may be cancelled (voided) as described in Section 2; an order that has already been shipped cannot be cancelled. To change an address, weight, or dimension after an order has been created, copy or duplicate the order, so that the information you have already entered is retained and you only need to change the relevant field. A corrected order is a new order; the original label must be voided separately if it is no longer needed. Where a channel is unavailable for a particular address, we may recommend an alternative channel and explain why the original channel cannot be used for that address; you may accept the alternative or cancel the order in accordance with this policy.

9. No insurance

The price of a label does not include insurance or any additional transport protection, unless we expressly offer and you expressly purchase such protection in writing. Loss or damage is handled under the carrier's own terms. We do not promise to pay compensation for loss, damage, or delay, and do not promise to meet any claim deadline on your behalf. See Section 8 of the Terms of Service.

10. Contact

For questions about a void, a refund, a chargeback, or a withdrawal, please contact Apex Central Corp, DALLAS, TEXAS, telephone (469) 271-6841, email apexcentral01@gmail.com. Please include your order number or withdrawal reference number so that we can locate the transaction.

1. Information we collect

We collect the following categories of personal information, as needed to provide the Service: identifiers (name, email address, mobile telephone number) for account registration, order confirmation, support, and notifications; contact and shipping information (sender and recipient names, companies, addresses, telephone numbers, email addresses) for creating labels, arranging carriage and pickup, delivery, and tracking; commercial information (order history, products shipped where provided, parcel weight and dimensions, carrier and service selected, reference and customer order numbers, and order source — TikTok Shop / Etsy / eBay / Amazon / Shopify / direct) for quoting, labelling, tracking, invoicing, and reconciliation; financial information (wallet balance and transaction history, payment method type such as card brand and last four digits, withdrawal requests and statements) for processing payments, refunds, withdrawals, and adjustments; account information (username, password stored in hashed form, account type and pricing tier, language preference, address-book entries); internet and usage information (IP address, browser type, device information, pages visited, search and quote activity, date and time of access) for operating, securing, and improving the website and for fraud prevention; communications (messages you send to customer support, chats with the website's AI customer-service assistant, and WhatsApp messages where you contact us); and inferences (pricing tier, shipment-volume category, and service preferences derived from your use of the Service).

Card payments are processed by Stripe (or another payment processor shown at checkout). We do not store your full card number, expiry date, or security code on our servers; Stripe stores and processes that information under its own privacy policy and security standards, and we receive only the information needed to confirm the payment. If you provide a recipient's name, address, or telephone number, you confirm that you are authorised to provide that information and that the recipient may be contacted in connection with the delivery.

Sensitive personal information — EIN / SSN. We do not ask you to enter a Social Security number (SSN) on the website, and you must not enter an SSN in any free-text field. If a shipment or a tax form requires an Employer Identification Number (EIN), you will be asked for it only where the carrier or the tax authority requires it, and only through a field that is marked as sensitive. An EIN, and any SSN that you provide voluntarily in a shipment description or in a support message, is sensitive personal information under the CCPA/CPRA and under the TDPSA. We will: (a) use it only for the purpose for which you provided it; (b) not sell it or share it for cross-context behavioural advertising; (c) delete it when it is no longer needed for that purpose, subject to Section 6; and (d) obtain your opt-in consent before collecting it where the law requires consent for sensitive data. We do not intentionally collect precise geolocation, health information, or biometric information, except to the extent that you provide it voluntarily in a shipment description or in a support message, in which case we handle it as described in this policy and delete it when it is no longer needed.

2. How we use your information

We use personal information: (a) to provide the Service — to create accounts, calculate quotes, create and print labels, arrange pickup, provide tracking, and process orders; (b) to process payments, refunds, and withdrawals — to charge for orders, credit refunds to your wallet, process withdrawal requests (including manual review), calculate fees, and generate withdrawal statements; (c) to communicate with you — order confirmations, tracking updates, chargeback notifications, top-up reminders, and support responses, by email, SMS (where you have consented and where the service is available), or WhatsApp, as applicable; (d) to operate and improve the Service — to maintain the website, detect and prevent fraud and abuse, troubleshoot, analyse usage in aggregate, and develop new features; (e) to comply with legal obligations — to keep records for tax, accounting, and legal compliance, to respond to lawful requests from authorities, and to enforce our Terms of Service; and (f) to personalise the Service — to remember your language preference, address book, and pricing tier, and to show you relevant rates and services. We do not use personal information for any purpose incompatible with the purposes above without first informing you and, where required by law, obtaining your consent. We do not use personal information to make a decision with legal or similarly significant effects about you by automated means alone, except as described in Section 4 (ADMT).

3. How we share your information

We do not sell your personal information to third parties for monetary or other valuable consideration, and we do not share personal information for cross-context behavioural advertising. We share personal information only as necessary to provide the Service, with: (a) carriers and suppliers (for example, GOFO, Swiftx, SpeedX, USPS, DHLe, our supplier EP/Eparcel, and, where applicable, WWEX) — only the sender and recipient information, parcel details, and tracking information necessary to create the label and carry the shipment; (b) payment processors (for example, Stripe) — only the information necessary to process the payment, refund, or withdrawal; (c) tax-calculation providers (for example, Stripe Tax) — only the information necessary to calculate tax; (d) hosting, analytics, and customer-support providers — only the information necessary to operate the website and to respond to enquiries; and (e) professional advisers (attorneys, accountants, and auditors) — only as necessary for legal or accounting advice, under confidentiality obligations.

We may disclose personal information where required by law, court order, or lawful government request, or where we reasonably believe disclosure is necessary to protect the safety, rights, or property of the Company, its customers, or the public, or to investigate fraud or a violation of our Terms of Service; we will notify you of such a disclosure where the law permits us to do so. If the Company is involved in a merger, acquisition, or sale of assets, personal information may be transferred as part of that transaction, subject to the same protections in this policy and to any notice required by law. Except as described in this section, we do not share personal information with third parties; in particular, we do not share your personal information with advertisers for their own marketing purposes, and we do not share the identity of a salesperson's customers or the profit on a salesperson's customers' orders with that salesperson — a salesperson sees only their own commission, as described in the Terms of Service.

4. Your rights — California (CCPA/CPRA)

This section applies to residents of California. The California Consumer Privacy Act, as amended by the California Privacy Rights Act (Cal. Civ. Code §§ 1798.100–1798.199.100), gives California residents certain rights over their personal information. Whether we are directly subject to the CCPA/CPRA depends on whether we meet one of the statutory thresholds — a for-profit business doing business in California that (i) has annual gross revenues above the inflation-adjusted threshold ($26,625,000 as adjusted in January 2025, with the next adjustment due in January 2027), (ii) buys, sells, or shares the personal information of 100,000 or more California consumers or households, or (iii) derives 50% or more of its annual revenues from selling or sharing personal information. Our counsel is confirming whether we meet any threshold now or are likely to as we grow; we will comply with this section voluntarily for California residents who submit a request, even if a threshold is not yet met, to the extent described below.

Subject to the CCPA/CPRA and its exceptions, California residents have the right to: (a) know what personal information we collect, the categories and sources of that information, the purposes for which it is used, and the categories of third parties to whom it is disclosed; (b) delete personal information we have collected from you, subject to exceptions (for example, where we need the information to complete a transaction, to detect security incidents, or to comply with a legal obligation); (c) correct inaccurate personal information; (d) opt out of the sale or sharing of your personal information, including through a Global Privacy Control (GPC) browser signal where supported — because we do not sell personal information, an opt-out request will be recorded and honoured for any future sharing that would constitute a “sale” or “sharing” under the CCPA/CPRA; (e) limit the use and disclosure of sensitive personal information, to the extent we collect any; and (f) be free from discrimination for exercising any of these rights.

You may submit a request by email to apexcentral01@gmail.com (subject line: “Privacy Request”), by telephone at (469) 271-6841, or through the web form on the website (footer: “Privacy Request”). The web form is the primary route for deletion requests, and you do not need to create an account to submit a request. We will acknowledge receipt of your request within 10 business days, and will verify your identity before responding, using the information associated with your account or, for a guest, the order number and the email or telephone number used for the order. We will ordinarily respond within 45 calendar days of receiving a verifiable request, and will inform you if we need an additional 45 days (for a maximum of 90 days). For an opt-out request, we will act within 15 business days. The website displays a “Do Not Sell or Share My Personal Information” link, and, if we handle sensitive personal information, a “Limit the Use of My Sensitive Personal Information” link, in the website footer, and honours a Global Privacy Control (GPC) signal as an opt-out request where the signal is received.

Automated decision-making technology (ADMT). The California Privacy Protection Agency's regulations on automated decision-making technology, risk assessments, and cybersecurity audits took effect on 1 January 2026, with ADMT consumer rights (pre-use notice, access, and opt-out for ADMT used for significant decisions) scheduled to apply from 1 January 2027. We do not currently use ADMT to make decisions with significant legal or similarly significant effects on consumers. Automated pricing, tiering, and fraud screening on the website are rule-based (they apply the published tier rules and carrier rules) and do not, in our view, constitute ADMT for a significant decision. If counsel advises that a feature is ADMT, we will provide the required pre-use notice and opt-out before using it for a significant decision.

5. Your rights — Texas and other jurisdictions

The Texas Data Privacy and Security Act (Tex. Bus. & Com. Code Chapter 541, “TDPSA”) has applied since 1 July 2024. It applies to a business that (i) conducts business in Texas or produces a product or service consumed by Texas residents, (ii) processes or sells personal data, and (iii) is not a small business as defined by the U.S. Small Business Administration. Unlike the CCPA/CPRA, the TDPSA has no revenue threshold and no consumer-count threshold. We are based in Texas, do business in Texas, and serve Texas residents, so the TDPSA applies to us unless we qualify as a small business under the SBA definition; our counsel is confirming that question (including whether the exception in Tex. Bus. & Com. Code § 541.107 — a small business may not sell sensitive data without consent — still applies), and until counsel confirms, we will comply with the TDPSA as if it applied in full. Under the TDPSA, Texas residents have the right to confirm whether we process their personal data, to access it, to correct it, to delete it, to obtain a copy of it in a portable format, and to opt out of the processing of their personal data for targeted advertising, the sale of personal data, and profiling in furtherance of decisions that produce legal or similarly significant effects. Consent is required before processing sensitive data. We honour an opt-out sent through a universal opt-out mechanism (for example, Global Privacy Control), as required by the TDPSA from 1 January 2025. Only the Texas Attorney General may enforce the TDPSA; there is no private right of action. A 30-day cure period applies, and civil penalties may reach $7,500 per violation.

Residents of other states may have rights under their own state privacy laws (for example, Colorado, Virginia, Connecticut, Oregon, and others, each with its own thresholds and rights). We will handle requests from residents of other states in accordance with the applicable law, using the same web form and response times as a starting point, and will apply the law of the requester's state where it provides a longer period or a broader right. Regardless of where you live, you may ask us what personal information we hold about you, ask us to correct inaccurate information, or ask us to delete information that we no longer need to provide the Service or to comply with a legal obligation; we will respond within a reasonable time. Some information cannot be deleted while an order is in progress, while a chargeback or withdrawal is outstanding, or while we are required by law to retain it (see Section 6).

6. Data retention

We retain personal information only for as long as necessary for the purposes described in Section 2, and in accordance with our legal obligations. In particular: (a) order and invoice records are retained for at least 7 years from the date of the order, unless our accountant advises a longer period — the 7-year period is a working rule, not a statement of law, and will be corrected if the accountant advises otherwise; (b) account information is retained while your account is active, and for a reasonable period after closure (ordinarily 2 years), to allow you to access past orders and to comply with legal obligations; (c) wallet and withdrawal records, including withdrawal statements, are retained for at least 7 years, as in (a); (d) support communications, including chat and WhatsApp messages where you contact us, are retained for a reasonable period (ordinarily 2 years) to allow us to respond to follow-up enquiries, unless a longer period is required by law; and (e) call recordings and transcripts for the voice customer-service assistant, if offered, are retained only as described in the notice given at the start of the call, and are used only to improve the Service and to train the customer-service knowledge base, as described in that notice. When personal information is no longer needed, it will be deleted or anonymised in accordance with our data-retention schedule, subject to any legal hold.

7. Data security and breach notification

We use reasonable administrative, technical, and physical safeguards to protect personal information, including encryption in transit, access controls, and password hashing. Payment-card information is handled by Stripe under its own security standards. Access to personal information is limited by role: a salesperson sees only their own commission, a finance user sees financial records, and a partner sees only profit-share information, as described in the Terms of Service. No method of transmission over the internet or method of electronic storage is completely secure; while we use reasonable safeguards, we cannot guarantee absolute security. You are responsible for keeping your password confidential and for logging out of shared devices, and should notify us promptly if you believe your account has been compromised.

Breach notification — Texas. If we become aware of a breach of the security of the system that affects your personal information, we will notify you as required by Texas law. Under Tex. Bus. & Com. Code § 521.053, a person that owns or licenses personal information must disclose a breach to the affected individuals as soon as practicable and without unreasonable delay, and must notify the Texas Attorney General if the breach affects at least 250 Texas residents. The notice will describe the breach, the types of information involved, and the steps you can take. If a breach affects residents of another state, we will notify them in accordance with that state's breach-notification law, including any shorter deadline or any requirement to notify that state's attorney general.

8. Cookies and similar technologies

The website uses cookies and similar technologies for: (a) strictly necessary cookies, to operate the website and to remember your language preference and login state; (b) functional cookies, to remember your address book and preferences; and (c) analytics cookies, to understand how the website is used in aggregate, where you have consented (if required). The website shows a cookie banner on first visit, explaining the cookies used and allowing you to accept or reject non-essential cookies. Strictly necessary cookies cannot be rejected, because the website will not work without them. You may control cookies through your browser settings; disabling strictly necessary cookies may prevent the website from working correctly. The website honours a Global Privacy Control (GPC) signal as an opt-out of the sale or sharing of personal information, and as an opt-out under the TDPSA, where the signal is received.

9. Children

The Service is not directed to children under the age of 13, and we do not knowingly collect personal information from children under 13. If we become aware that we have collected personal information from a child under 13, we will delete it promptly. If you are a parent or guardian and believe your child has provided personal information to us, please contact us at the email address above.

10. International transfers

The Service is offered in the United States, and personal information is processed in the United States. If you access the Service from outside the United States, your information may be transferred to and processed in the United States, where data-protection laws may differ from those in your jurisdiction.

11. Changes to this policy

We may update this policy from time to time. The updated policy will be posted on the website with an updated effective date and a summary of the material changes. Where a change is material, we will provide notice by email or by a notice on the website at least 14 days before the change takes effect, as counsel may advise. Continued use of the Service after the updated policy takes effect constitutes acceptance of the updated policy, to the extent permitted by law.

12. Contact

For questions about this policy, or to exercise any right described in Sections 4 and 5, please contact Apex Central Corp, DALLAS, TEXAS, telephone (469) 271-6841, email apexcentral01@gmail.com (subject line: “Privacy Request”).

1. Purpose

This disclosure explains, in general terms, how sales tax is handled on the ShipBang website. It does not cover every tax that may apply to your business or to a particular shipment. It is not a tax return, a tax filing, or a tax opinion. In plain language: the tax you pay on an order is calculated at checkout, based on where you (the customer) are located and on the tax rules that apply to that transaction. There is no single tax rate that applies to every order. The tax is shown as a separate line on your invoice or receipt. If you are a business customer and you have a valid exemption certificate, please contact customer support before placing an order — do not assume that an exemption will be applied automatically.

2. The federal position — what the IRS does and does not decide

Sales tax is a state tax, not a federal tax. The United States has no federal sales tax. Whether a sale is subject to sales tax, at what rate, and who must collect it, are questions of state law, decided by each state's legislature and department of revenue. The Internal Revenue Service (IRS) does not determine state sales-taxability, does not issue sales-tax rulings for a business, and does not collect sales tax. A statement that “the IRS says this sale is taxable” would be wrong. The IRS material in this section is cited only for federal points, not for any state sales-tax conclusion.

SALT deduction (federal, for your own return). Under I.R.C. § 164, an individual who itemises deductions on Schedule A may deduct state and local taxes paid, subject to the SALT cap — for tax year 2026, $40,400 ($20,200 if married filing separately), phasing down for modified adjusted gross income above $505,000 ($252,500 if married filing separately), and never below $10,000. This is a deduction for your own federal return; it does not change what we must collect at checkout, and we do not advise any customer whether to itemise.

Form 1099-K (federal reporting, not a tax). A payment settlement entity must report payments for goods or services on Form 1099-K when the payments exceed $20,000 and there are more than 200 transactions in a calendar year. That threshold was restored by the One Big Beautiful Bill Act (signed 4 July 2025) for tax year 2026. The threshold is a reporting threshold: it does not change what income is taxable, and business income must be reported whether or not a Form 1099-K is issued. Some states impose a lower 1099-K threshold (for example, $600 in Massachusetts, Maryland, Virginia, Vermont, and Washington, D.C.).

Form 1099-NEC / 1099-MISC (federal reporting). For payments made after 31 December 2025, the threshold for a business to issue Forms 1099-NEC and 1099-MISC rose from $600 to $2,000. This is a reporting threshold for payments for services; it does not change what is deductible or taxable. See Section 7 for how this applies to salesperson commissions and partner profit shares. Under I.R.C. § 61, gross income includes all income from whatever source derived, and a business must report all of its gross receipts, whether or not it receives a Form 1099; we keep our books on that basis — every order, refund, chargeback, and withdrawal is recorded.

3. How tax is calculated

Sales tax, if any, is calculated at the time of purchase using Stripe Tax (or an equivalent tax-calculation service), based on: (a) our business address and tax registrations; (b) your location (ordinarily the billing address or the delivery address, as the tax-calculation service determines — in practice, the ship-to address, because the label service is consumed where the parcel is shipped from); (c) the product or service tax code assigned to the transaction, as directed by our accountant; and (d) your status (for example, whether you are a business with a valid exemption certificate, where that status has been verified). No single tax rate is written into the website, and no single rate applies to all orders; the rate depends on the jurisdiction. Any tax charged is shown as a separate line on the order, on the invoice, and on the receipt, so that you can see the amount of tax and the amount of the underlying charge separately.

Stripe Tax calculates and collects tax on Stripe-processed transactions and monitors where we may have a tax obligation, based on Stripe-processed sales only. Stripe Tax by itself does not file or remit tax returns, unless we subscribe to Stripe Tax Complete (or use a filing partner); the basic Stripe Tax service covers calculation and collection only, and filing and remittance remain our responsibility unless a filing service is separately engaged. Stripe charges a separate fee for tax calculation (as published by Stripe, checked November 2026: 0.5% of the transaction volume on which tax is calculated for no-code integrations, or $0.50 per transaction through the Tax API). Tax is calculated and collected only where we are registered to collect tax. We will register in each jurisdiction where we are required to do so, on the advice of our accountant. If we are not registered in a jurisdiction, Stripe Tax will not calculate tax for that jurisdiction and we will not collect tax there — but that does not mean that no tax is due from any party; see Section 6.

4. Is a shipping label taxable? — the Texas analysis and our operating rule

Under Texas law, delivery and shipping charges connected with a taxable item or service that is sold are themselves taxable. The Texas Comptroller states: “Delivery and shipping charges connected with taxable items or services sold are taxable.” Texas Administrative Code, Title 34, § 3.303(a), provides that sales tax applies to all transportation or delivery charges billed by the seller when a taxable item is sold, even if stated separately from the sales price. If the underlying item is exempt, the delivery charge is also exempt. The Comptroller's worked example is a $500 taxable sofa plus a separately stated $50 delivery fee: tax is collected on $550.

That rule does not by itself answer the question for this Service, because it is about delivery charges connected with a taxable item. A shipping label sold on its own — where you are buying carriage, not buying a taxable good from us — is a different transaction. Whether the label service itself is a taxable service in Texas depends on how the transaction is characterised under Texas law; Texas taxes only those services the Legislature has listed as taxable (Tex. Tax Code § 151.0101). The two characterisations, and our operating rule for each, are: Characterisation A — the label service is a taxable service (or the label is sold as part of a taxable sale): if our accountant confirms this, we will use the Stripe Tax product code the accountant directs for a taxable service, collect Texas sales tax (6.25% state rate plus applicable local tax, as calculated by Stripe Tax) on the full customer price, including the delivery charge, in accordance with 34 TAC § 3.303(a), and remit the tax collected. Characterisation B — the label service is a non-taxable service, or a resale of transportation: if our accountant confirms this, we will use the product code the accountant directs for a non-taxable service, not collect Texas sales tax on the label price, keep the supplier's invoice and the carrier's charge as evidence that we are reselling transportation at cost plus margin, and re-examine the position if the Comptroller issues new guidance or if our facts change.

Until our accountant confirms the characterisation in writing: (a) we will not state on the website that labels are, or are not, taxable in any particular state; (b) we will use Stripe Tax with the product tax code our accountant directs on an interim basis, and will collect tax only where we are registered and where Stripe Tax calculates tax as due; (c) we will keep complete records of every transaction, including your location, the amount charged, and the tax calculated (if any), so that the position can be corrected if our accountant advises a different treatment; and (d) we will not backdate or retrospectively change tax already charged on a completed order, except on our accountant's advice and in accordance with applicable law.

Postage — a narrow Texas exception, not a general rule. 34 TAC § 3.303(d) provides that separately stated charges for postage are not taxable when billed by the seller to a client if the cost of postage was incurred by the seller at the request of the client to distribute taxable items to third-party recipients designated by the client. That is a narrow exception with three conditions: (i) the charge is separately stated; (ii) the postage was incurred at the client's request; and (iii) the postage is to distribute taxable items to third-party recipients designated by the client. A label sold to a customer for the customer's own shipment does not, on its face, satisfy condition (iii). We do not rely on § 3.303(d) as a general rule, and will not rely on it for any transaction unless our accountant confirms in writing that all three conditions are met for that transaction.

The same caution applies in other states. Some states tax shipping on a taxable sale however it is billed (for example, Texas, New York, Washington, and Pennsylvania). Other states exempt separately stated shipping charges where the charge reflects the actual cost of delivery by a common carrier (for example, Arizona, Iowa, Kansas, Maryland, Michigan, Missouri, Nevada, Oklahoma, Utah, and Virginia, on the conditions stated in each state's guidance). We do not rely on any state-by-state summary as a substitute for our accountant's advice for our own transactions; for each state where we are registered, our accountant will confirm the characterisation and the product tax code, and we will record that confirmation.

5. Economic nexus — when we must register in another state

In South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018), the Supreme Court held that a state may require an out-of-state seller to collect sales tax based on economic activity in the state alone, without physical presence. Every state that imposes a sales tax has since adopted an economic-nexus rule. Crossing a state's threshold does not make our service taxable in that state; it makes us obliged to register, collect, and remit tax in that state if the service is taxable there. Thresholds (2026, as published by the states; to be re-confirmed for each state at registration): most states (41) — $100,000 in sales into the state per year, with no transaction test in most; California, Texas, New York — $500,000 (New York: $500,000 and more than 100 transactions); Alabama, Mississippi — $250,000; Delaware, Montana, New Hampshire, Oregon — no statewide sales tax; Alaska — no statewide sales tax, but local jurisdictions may impose their own rules ($100,000 statewide gross sales for the Alaska Remote Seller Sales Tax Commission). The measurement period is ordinarily the current or preceding calendar year, measured by ship-to state, not billing address. Marketplace-facilitator rules do not apply to this Service: we are not a marketplace facilitator, and no marketplace is collecting tax on our behalf. When Stripe Tax monitoring, or our own records, show that sales into a state are approaching its threshold, we will, on our accountant's advice, register with that state's department of revenue before the threshold is crossed, begin collecting tax in that state from the registration date, and file returns in that state. We will not collect tax in a state before we are registered there, and will not backdate collection.

6. What this disclosure does not do

Nothing in this disclosure is tax advice, and nothing in it should be relied on as a statement of your tax obligations. Your tax obligations depend on your own circumstances, including where you are located, what you are shipping, and whether you are a business or an individual. Tax rates, rules, and registrations change frequently. Stripe Tax calculates tax based on the information available at the time of the transaction and on our registrations and product tax codes. If Stripe Tax calculates no tax for a transaction, that does not mean that no tax is due from any party, and it does not relieve you of any obligation you may have to report or pay tax directly to a tax authority (for example, use tax on a purchase where no sales tax was collected).

7. Wallet, commissions, profit shares, and information returns — accounting treatment

Wallet balances — liability, not revenue. A wallet balance is a liability of ours to you (a prepayment held for your benefit), not revenue. Revenue is recognised only when you use the balance to pay for a label or other service. A refund to the wallet is a reversal of the liability, not a new sale. A withdrawal is a repayment of the liability, not a payment for services. We record wallet balances in a separate liability account, reconciled monthly to the sum of individual customer balances.

Commissions to salespersons. A commission paid to a salesperson is a payment for services. We will report it on Form 1099-NEC if the total paid to that salesperson in the calendar year is $2,000 or more (the threshold for payments made after 31 December 2025), and will obtain a Form W-9 from the salesperson before the first payment. A commission below $2,000 is still deductible by us and still taxable to the salesperson; the threshold changes only whether a form is issued.

Profit shares to partners. A profit share paid to a partner is reported according to the legal form of the partnership or entity through which the partner holds their interest, as our accountant directs. If the partner is an individual or a disregarded entity receiving a payment for services, we will apply the same $2,000 1099-NEC rule. If the partner's share is a distribution of partnership profit, it is reported on Schedule K-1, not on a Form 1099. Our accountant must confirm the correct form for each partner before the first payment.

Withdrawals to customers — no 1099-K on our own payments. A withdrawal by you of your own wallet balance is a repayment of a prepayment, not a payment for goods or services by us to you, and we do not issue a Form 1099-K for it. A Form 1099-K is issued by a payment settlement entity (for example, Stripe) for payments you receive through that entity, not by us for a withdrawal. If Stripe issues a Form 1099-K to us for card payments we receive, we will reconcile that form to our books and report gross receipts on our own return accordingly.

Refunds — accounting. A refund to the wallet is recorded as a reduction of revenue (or, if the original sale was in a prior period, as a reduction of revenue in the period of the refund, as our accountant directs), and the sales tax credited back under the Refund and Void Policy is recorded as a reduction of sales-tax payable. The Stripe processing fee retained on a refund is recorded as a cost of the business, not as a deduction from your refund.

8. Invoices, receipts, exemption certificates, and records

An invoice or receipt is available for download for each order. It will show, as separate lines where applicable: the label price, any payment-processing fee, any tax charged, and the total amount paid. Invoices are generated on demand when you download them; they are not pre-generated or stored as files. The underlying order data is retained as described below.

Exemption certificates. If you are a business customer and you hold a valid resale or exemption certificate, please contact customer support before placing an order, and provide the certificate in the form required by the relevant state. We will apply an exemption only where the certificate is valid, complete, and accepted by the tax-calculation service, and only for the jurisdiction and transaction to which it applies. We will retain the certificate for as long as we rely on it, and will re-verify it if the certificate expires or if the state requires re-verification. Accepting an invalid certificate does not relieve us of liability for the tax; if a certificate is later found to be invalid, we will collect the tax from you where the law permits us to do so, and will notify you.

Record retention — 7 years as a working rule. We will retain order, invoice, and tax records for 7 years from the date of the transaction, and will retain exemption certificates for 7 years from the date they cease to be relied on. The exact retention period for each type of record in each jurisdiction where we are registered is to be confirmed by our accountant, because some states require a longer period; the 7-year period is a working rule, not a statement of law, and will be corrected if our accountant advises otherwise. Records are retained in a form that can be produced to a tax authority on request.

9. Fees that are not tax

Payment-processing fee. Card payments processed through Stripe are subject to Stripe's standard processing fee — 2.9% plus $0.30 per successful domestic online card payment, as published by Stripe (checked November 2026), with additional percentages for international cards and currency conversion, if applicable. That fee is a payment-processing cost; it is not a tax, and it is not collected as tax or shown as tax on your invoice. Withdrawal fee. Withdrawals from your wallet are subject to a separate withdrawal fee, currently shown on the website as 2.99% for a standard card and 5% for American Express (Amex). That fee is our withdrawal-fee rate; it is not a tax, and it is not the Stripe processing fee described above. Whether the withdrawal fee is itself subject to sales tax in any jurisdiction is a question for our accountant; until the accountant confirms, we will not collect sales tax on the withdrawal fee, and will record the fee as revenue of ours. Stripe Tax fee. The fee charged by Stripe for calculating tax is a service fee charged to us by Stripe; it is not a tax charged to you, and it is not shown as tax on your invoice.

10. Contact

For questions about an invoice, a tax amount shown on an order, or an exemption certificate, please contact Apex Central Corp, DALLAS, TEXAS, telephone (469) 271-6841, email apexcentral01@gmail.com. Please include your order number. We cannot provide tax advice by email or telephone; questions about your own tax obligations should be directed to your own tax adviser.