A: No, they are not. In the US, state tax may apply. In such cases, this will be clearly indicated during the checkout process. If your order is shipped outside of the US, it is considered an international shipment. Every country has its own rules and regulations on imports fees and customs procedures. When ordering online using international shipping, you are subject to any import duties, tax, or VAT as per your country's laws. This is not covered by the vendor (Upright Technologies).