Paying for Canadian art in US dollars on VanArtHub works like this: we set every price in Canadian dollars, and when you shop from the United States the store shows the price in US dollars and charges your card in US dollars at checkout. Three things can change what you pay beyond that price: the exchange rate on the day you buy, any foreign transaction fee your card issuer charges, and your own state's sales or use tax.
This page takes each one in turn. It works through a conversion at the Bank of Canada's published rate, explains the federal rule on card fee disclosure, and sets out how use tax works, with California and Washington as examples. It is general information drawn from the sources listed at the end. For your own tax position, ask your state revenue department or a tax professional.
Key takeaways
- VanArtHub sets its prices in Canadian dollars, and visitors in the US market see the price and pay in US dollars at checkout.
- The Bank of Canada daily average rate for 25 September 2026 was 0.7070 US dollars per Canadian dollar, so a C$2,000 painting converted to US$1,414.00 at that rate.
- The Bank of Canada says its exchange rates are indicative only, averaged from price quotes by financial institutions and published once each business day by 16:30 Eastern Time.
- Federal card rules require issuers to disclose any fee they charge on purchases in a foreign currency, outside the United States or with a foreign merchant.
- In South Dakota v. Wayfair, decided on 21 June 2018, the Supreme Court overruled the physical presence rule that had limited which sellers a state could require to collect its sales tax.
- The Washington Department of Revenue says use tax applies to artwork bought through the internet from outside the state when the seller collected no Washington sales tax.
How a Canadian dollar price becomes a US dollar price
An exchange rate says how many units of one currency buy one unit of another. The Bank of Canada publishes one rate for each currency pair every business day. For 25 September 2026 it gave two figures for the same rate, read in opposite directions: one US dollar cost 1.4145 Canadian dollars, and one Canadian dollar was worth 0.7070 US dollars.
To turn a Canadian price into US dollars, multiply it by the second figure. The table does this for four price points.
Canadian dollar prices converted at the Bank of Canada rate for 25 September 2026 (0.7070 US dollars per Canadian dollar)
| Price in Canadian dollars |
Multiply by |
Price in US dollars |
| C$1,000 |
0.7070 |
US$707.00 |
| C$2,000 |
0.7070 |
US$1,414.00 |
| C$3,500 |
0.7070 |
US$2,474.50 |
| C$5,000 |
0.7070 |
US$3,535.00 |
These are reference figures. The Bank of Canada says all of its exchange rates "are indicative rates only, obtained from averages of aggregated price quotes from financial institutions", and that the daily average rates are published once each business day by 16:30 Eastern Time. Use the rate to check that a converted price is in the expected range.
Why the figure at checkout is the one that counts
Our store runs on Shopify, and the store does the conversion for US visitors. Shopify's help page on currency conversion describes the method: the product price is multiplied by the currency conversion rate, a currency conversion fee is added, and rounding rules for that currency are applied if the store has them turned on. So a converted price differs from a plain calculation at the Bank of Canada rate.
The practical rule is simple. The US dollar total on the checkout page, before you confirm the order, is the amount charged to your card. If you are comparing a painting over several days, compare the checkout figures.
The US dollar value also matters at the border, because US customs treats shipments worth more than $2,500 differently from smaller ones. Our page on US customs paperwork for art from Canada explains the two kinds of customs entry and their fees.
Foreign transaction fees are set by your card issuer
A foreign transaction fee is a charge some card issuers add when a purchase involves another country. Whether you pay one, and how much, depends on your card, and the gallery has no part in it.
A US rule decides where you can find the answer. The Consumer Financial Protection Bureau's official commentary on Regulation Z, the federal rule on credit card disclosures, says a transaction charge for purchases "includes any fee imposed by the issuer for purchases in a foreign currency or that take place outside the United States or with a foreign merchant". Issuers must disclose that fee. The words "with a foreign merchant" matter here: a card can carry a foreign transaction fee on a purchase from a Canadian seller even when the charge is in US dollars.
To check your own card, look for the words "foreign transaction" in the fee section of your card agreement, or call the number on the back of the card. If your card charges a fee and another card you hold does not, pay with the one that does not. Paying by credit card also brings federal dispute rights, which our page on whether it is safe to buy art from a Canadian gallery covers.
Sales tax and use tax: who pays the state
When a seller collects a state's tax at checkout and sends it to the state, it is called sales tax. When the seller does not collect it, the buyer may owe the same tax directly to the state, and that is called use tax. The California Department of Tax and Fee Administration puts it this way: when an out-of-state or online retailer does not collect the tax on an item delivered to California, "the purchaser may owe use tax". The Washington Department of Revenue says goods used in Washington are subject to either sales tax or use tax, but not both.
California's page adds a rule that saves some searching: "Items that are exempt from sales tax are exempt from use tax as well."
What South Dakota v. Wayfair changed
Before 2018, a state could require a seller to collect its sales tax only if the seller had a physical presence in the state, under two earlier Supreme Court decisions, National Bellas Hess, Inc. v. Department of Revenue of Illinois and Quill Corp. v. North Dakota. South Dakota passed a law requiring sellers with no physical presence to collect its tax if they delivered more than $100,000 of goods or services into the state each year, or made 200 or more separate transactions there.
On 21 June 2018 the Supreme Court held that the physical presence rule was "unsound and incorrect" and overruled both earlier cases. The Court's summary also describes the buyer's duty: sellers are required to collect the tax, "but if they do not then in-state consumers are responsible for paying a use tax at the same rate." Since Wayfair, states can require sellers with no physical presence to collect their tax, and where a seller collects nothing, the use tax rules below apply.
Two state examples: California and Washington
What two state revenue departments say about use tax on art bought from outside the state, as of 26 September 2026
| State |
What the revenue department says |
How an individual reports it |
| California |
Use tax generally applies to foreign purchases of tangible personal property brought into California for storage, use or other consumption. |
The easiest way is on the California state income tax return, or directly through the department's online services. |
| Washington |
Use tax applies to artwork bought through the internet, art magazine ads, online auctions or mail order from outside the state when Washington sales tax is not collected. It is calculated on the value when the item is first used in Washington, usually the purchase price, and includes shipping charges paid to the seller. |
A Consumer Use Tax Return. The department says interest penalties are not applied to tax paid voluntarily. |
Washington's use tax rate is the same as its sales tax rate at the place where the item is first used, made up of the state rate of 6.5 percent plus the local rate. California and Washington are examples only. Each state writes its own rules.
Checking your own state, step by step
- Look at your receipt for a line showing sales tax for your state.
- If there is no such line, find the use tax page of your state's revenue department. Search for your state's name with the words "use tax".
- Keep the receipt and the commercial invoice that came with the painting, since both show the price you paid.
- Report and pay any use tax the way your state describes, which in California can be on the state income tax return.
US tariffs and import duty are a separate matter from state tax. A hand-made painting from Canada carries no import duty, as our page on whether paintings from Canada are subject to US tariffs explains. The full guide to buying original art from Canada lists every cost a US buyer can meet, in one table. When you are ready to look at paintings, the full collection of original artworks shows every piece for sale.
Frequently asked questions
Are VanArtHub prices set in Canadian or US dollars?
VanArtHub prices are set in Canadian dollars. Visitors shopping from the US market see each price converted to US dollars and pay in US dollars at checkout. The amount on the checkout page is the amount charged. As a reference, the Bank of Canada rate for 25 September 2026 was 0.7070 US dollars per Canadian dollar.
How do I convert a Canadian dollar price to US dollars?
A Canadian dollar price converts to US dollars by multiplying it by the day's CAD/USD rate. The Bank of Canada rate for 25 September 2026 was 0.7070, so C$2,000 became US$1,414.00 and C$5,000 became US$3,535.00. The Bank of Canada publishes its daily average rates once each business day by 16:30 Eastern Time.
Why does the checkout price differ from a Bank of Canada conversion?
The checkout price differs from a Bank of Canada conversion because the store's platform uses its own conversion. Shopify's help page says a converted price is the product price times the conversion rate, plus a currency conversion fee, with rounding if the store has it turned on. The Bank of Canada says its own rates are indicative only.
When does the Bank of Canada publish its daily exchange rate?
The Bank of Canada publishes its daily average exchange rates once each business day by 16:30 Eastern Time. The Bank says the rates are indicative only, obtained from averages of aggregated price quotes from financial institutions. Each rate is expressed as one unit of the foreign currency converted into Canadian dollars, with a reciprocal series for the other direction.
What is a foreign transaction fee?
A foreign transaction fee is a charge some card issuers add to a purchase that involves another country. The Consumer Financial Protection Bureau's commentary on Regulation Z describes it as a fee for purchases in a foreign currency, outside the United States or with a foreign merchant, and card issuers must disclose it. Your card agreement states the amount.
Can a card charge a foreign transaction fee on a purchase billed in US dollars?
A card can charge a foreign transaction fee on a purchase billed in US dollars, if the issuer applies its fee to purchases with a foreign merchant. Federal commentary on Regulation Z names three triggers an issuer may use: a foreign currency, a purchase outside the United States, and a foreign merchant. Check the fee section of your card agreement.
What is use tax?
Use tax is the state tax a buyer owes directly when a seller did not collect sales tax on a purchase. The Washington Department of Revenue says goods used in the state are subject to either sales tax or use tax, but not both. California says use tax often arises from internet or mail order purchases from out-of-state retailers.
What did South Dakota v. Wayfair decide?
South Dakota v. Wayfair, decided by the Supreme Court on 21 June 2018, overruled the physical presence rule of Quill Corp. v. North Dakota and National Bellas Hess. The South Dakota law at issue covered sellers delivering more than $100,000 of goods or services into the state each year, or making 200 or more separate transactions there.
Does California charge use tax on art bought from another country?
California generally charges use tax on art bought from another country and brought into the state, when no California tax was collected. The California Department of Tax and Fee Administration says use tax also applies to foreign purchases of tangible personal property brought into California. The department says the easiest way to report it is on the state income tax return.
Does Washington State charge use tax on artwork bought online?
Washington State charges use tax on artwork bought online from outside the state when the seller did not collect Washington sales tax. The Department of Revenue calculates it on the value when the item is first used in Washington, usually the purchase price, including shipping charges paid to the seller. The state rate is 6.5 percent plus the local rate.
How does a Washington resident report use tax on a painting?
A Washington resident reports use tax on a painting by completing a Consumer Use Tax Return, according to the Washington Department of Revenue. The department says interest penalties are not applied to tax paid voluntarily, and that purchases it identifies on its own can carry delinquent penalties of up to 29 percent, plus assessment penalties and interest.
References
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Daily exchange rates. Bank of Canada. Rates for 25 September 2026. Accessed 26 September 2026. The CAD/USD rate of 0.7070 and USD/CAD rate of 1.4145, the statement that rates are indicative only, and the publication time of 16:30 Eastern Time.
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Currency conversions and exchange rates. Shopify Help Center. Undated. Accessed 26 September 2026. How converted prices are calculated, including the currency conversion fee and rounding.
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Comment for 1026.60 - Credit and Charge Card Applications and Solicitations. Consumer Financial Protection Bureau. Undated. Accessed 26 September 2026. Disclosure of issuer fees for purchases in a foreign currency, outside the United States or with a foreign merchant.
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South Dakota v. Wayfair, Inc., No. 17-494. Supreme Court of the United States. Decided 21 June 2018. Accessed 26 September 2026. The overruling of Quill and Bellas Hess, the South Dakota thresholds, and the consumer's use tax duty.
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California Use Tax, Good for You. Good for California. California Department of Tax and Fee Administration. Undated. Accessed 26 September 2026. Use tax on out-of-state and foreign purchases, the exemption rule, and reporting on the income tax return.
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Use tax on artwork. Washington State Department of Revenue. Undated. Accessed 26 September 2026. Use tax on artwork bought from outside the state, the value it is calculated on, the Consumer Use Tax Return and penalties.
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Use tax. Washington State Department of Revenue. Undated. Accessed 26 September 2026. Sales tax or use tax but not both, and the state rate of 6.5 percent plus the local rate.
Checked 26 September 2026. If something here is out of date, write to us and we will correct it.
