diff --git a/src/CheckoutBuilder.php b/src/CheckoutBuilder.php
index b2372cbd..860d29b1 100644
--- a/src/CheckoutBuilder.php
+++ b/src/CheckoutBuilder.php
@@ -79,11 +79,12 @@ public function create($items, array $sessionOptions = [], array $customerOption
 
                 return $item;
             })->values()->all(),
-            'tax_id_collection' => [
-                'enabled' => Cashier::$calculatesTaxes ?: $this->collectTaxIds,
-            ],
         ]);
 
+        if (Cashier::$calculatesTaxes ?: $this->collectTaxIds) {
+            $payload['tax_id_collection'] = ['enabled' => true];
+        }
+
         return Checkout::create($this->owner, array_merge($payload, $sessionOptions), $customerOptions);
     }
 }