No, this doesn't work. See e.g. https://www.taxconnex.com/blog-/covid-surcharges-and-sales-tax https://www.taxconnex.com/blog-/covid-surcharges-and-sales-t... f

No, this doesn't work. See e.g. https://www.taxconnex.com/blog-/covid-surcharges-and-sales-tax https://www.taxconnex.com/blog-/covid-surcharges-and-sales-t... for cases where it's explicitly been made clear that surcharges are also subject to tax.