|
AZ |
AR |
CA |
CO |
CT |
DC |
FL |
GA |
IL |
IN |
IA |
KS |
KY |
LA |
ME |
MD |
MA |
MI |
MN |
MO |
NE |
NJ |
NM |
NY |
NC |
ND |
OH |
OK |
PA |
RI |
SC |
TN |
TX |
UT |
VA |
WA |
WV |
WI |
More detail on
item used |
|
|
|
|
HW/SW Tangible
Personal Property |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
|
States where we do not collect Sales Tax: |
|
|
SW delivered
electronically |
Y |
N |
N |
N |
Y 1% |
Y |
N |
N |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
Y |
Y |
Y |
N |
Y |
Y |
Y |
|
Alabama |
Montana |
|
Freight/Shipping |
N |
Y |
N |
N |
Y |
Y |
N |
Y |
N |
Y |
N |
Y |
Y |
N |
N |
N |
N |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
N |
Y |
Y |
Y |
|
Alaska |
Nevada |
|
App/Web/Email
Hosting Fee |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
N |
N |
Y |
N |
N |
Y |
Y |
N |
|
Delaware (no state sales tax) |
New Hampshire (no state sales tax) |
|
Remote
Backup/Server Monitoring |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
N |
N |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
N |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
Y |
N |
|
Hawaii |
Oregon (no state sales tax) |
|
Hardware
Rental |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
|
Mississippi |
South Dakota |
|
Managed Care
Service Contract |
N |
N |
N |
N |
Y |
Y |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
N |
N |
N |
N |
N |
Y |
Y |
Y |
N |
Y |
N |
N |
N |
N |
N |
N |
N |
Y |
Y |
N |
Y |
Y |
N |
|
Vermont |
Wyoming |
|
Software
License for Hosting/Managed Care |
Y |
Y |
Y |
N |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
N |
N |
Y |
Y |
Y |
Y |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
|
|
|
HW Mandatory
Extended Warranties |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
* |
Y |
Y |
Y |
|
HW Optional
Extended Warranties |
N |
Y |
N |
N |
Y |
Y |
Y |
N |
N |
Y |
Y |
Y |
Y |
Y |
N |
N |
N |
N |
Y |
N |
Y |
Y |
N |
Y |
Y |
N |
Y |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
|
States with single rate Sales Tax: |
|
|
Saas (Software
as a Service) Server outside state |
Y |
N |
N |
N |
Y 1% |
Y |
N |
N |
N |
N |
N |
N |
N |
N |
N |
Y |
Y |
N |
N |
N |
N |
N |
Y |
Y |
N |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
|
Arizona |
9.20% |
|
|
Saas (Software
as a Service) Server inside state |
Y |
N |
N |
N |
Y 1% |
Y |
N |
N |
N |
N |
N |
N |
N |
N |
N |
Y |
Y |
N |
N |
N |
N |
N |
Y |
Y |
N |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
|
Connecticut |
6.35% |
|
|
MPAS and PAS
Service Agreements |
Y |
Y |
N |
N |
Y |
Y |
N |
N |
Y |
Y |
N |
Y50% |
Y |
Y |
Y |
N |
Y 50% |
Y |
Y20% |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
Y |
Y |
Y40% |
N |
Y |
Y |
Y |
optional
service agreements to cover both HW and canned SW maintenance, remote
support, upgrades as a bundled charge |
Dist of Columbia |
6.00% |
|
|
SW for
Enterprise Servers |
NA |
NA |
NA |
N/A |
NA |
Y |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
Y |
N |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
N/A |
NA |
NA |
NA |
NA |
|
Illinois |
6.25% |
|
|
SW Maint for
Enterprise Servers |
NA |
NA |
NA |
N/A |
NA |
Y |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
Y |
N |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
NA |
N/A |
NA |
NA |
NA |
NA |
|
Indiana |
7.00% |
|
|
SW Mandatory
Maintenance |
Y |
N |
N |
N |
Y 1% |
Y |
N |
N |
Y |
Y |
N |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
Y |
N |
Y |
N |
Y |
Y |
NA |
Y |
Y |
N |
Y |
Y |
N |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Mandatory,
Canned SW, Electronic Delivery, Updates delivered electronically, no included
support |
Kentucky |
6.00% |
|
|
SW Optional
Maintenance |
Y |
N |
N |
N |
Y 1% |
Y |
N |
N |
Y |
Y |
N |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Optional,
Canned SW, Electronic Delivery, Updates delivered electronically, no included
support |
Maryland |
6.00% |
|
|
SW Mandatory
Support (no updates) |
N |
N |
N |
N |
Y 1% |
Y |
N |
N |
Y |
Y |
N |
Y |
N |
N |
Y |
Y |
Y |
N |
Y |
N |
Y |
N |
Y |
N |
Y |
Y |
Y |
N |
N |
Y |
N |
Y |
Y |
Y |
N |
N |
Y |
Y |
mandatory,
canned SW, electronic delivery, remote support services only |
Massachusetts |
6.25% |
|
|
SW Optional
Support (no updates) |
N |
N |
N |
N |
Y 1% |
Y |
N |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
N |
N |
N |
N |
Y |
Y |
Y |
N |
Y |
N |
N |
N |
N |
N |
N |
N |
Y |
N |
N |
N |
Y |
Y |
optional,
canned SW, electronic delivery, remote support services only |
Michigan |
6.00% |
|
|
Optional Support & Maintenance (bundled) *does not incl SW
license |
Y |
N |
N |
N |
Y 1% |
Y |
N |
N |
Y |
Y |
N |
Y50% |
Y |
Y |
Y |
N |
Y50% |
Y |
Y20% |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
N |
Y |
Y40% |
N |
Y |
Y |
Y |
Optional,
Canned SW, Electronic delivery, services & updates, Updates delivered
electronically, combined charge for the services and updates |
Rhode Island |
7.00% |
|
|
Mandatory Support & Maintenance (bundled) *does not incl SW
license |
Y |
N |
N |
N |
Y 1% |
Y |
N |
N |
Y |
Y |
N |
Y |
Y |
Y |
Y |
N |
Y |
Y |
Y |
N |
Y |
N |
Y |
Y |
Y |
Y |
Y |
N |
Y |
Y |
N |
Y |
Y |
Y |
N |
Y |
Y |
Y |
Mandatory,
Canned SW, Electronic delivery, services & updates, Updates delivered
electronically, combined charge for the services and updates |
New Jersey |
6.625% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
"Y" = Taxable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
"N" = Not Taxable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
"NA" = Not
applicable |
|
Y% = Partial tax amount
charged |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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