Landshark
Guest
The $300 exemption is available only if you can prove the value and they believe it's for your personal use, ie, not to be resold. New merchandise, with a valid receipt, is much easier to establish value than something used with a hand written receipt. They will most likely not accept the used merchandise value and value it themselves. Proving it is for personal use is next to impossible if you are challenged. Point is you may or may not get the $300 exemption. Depends on the agent you are dealing with. I have heard from 2 different people that crossed recently with home maintenance items (doors, windows, etc) that did not get any exemption. They had to pay 16% tax on the full value of the items. Their choices were to pay the tax, turn around and go home, or have their vehicle and it's contents impounded. They paid. Always a good idea to have enough cash in your pocket just in case...
