[Tech Business and Tax] e-Commerce/Software/SaaS and U.S. Sales Tax/Nexus

[Tech Business and Tax] e-Commerce/Software/SaaS and U.S. Sales Tax/Nexus

e-Commerce and U.S. Sales Tax/Nexus

E-Commerce, or Electronic Commerce, is the private and commercial exchange of goods and services for money or other consideration electronically and usually its transactions are conducted electronically over the internet.

In the United States, sales tax is a gross-basis tax imposed on the retail sale of most tangible personal property and some services and use tax is a complementary tax to sales tax, which is imposed on the use, storage or consumption of tangible personal property or services within a state where the property or services were purchased in another state.

Sales and use taxes are imposed on the sales of tangible personal property and certain enumerated services in 45 states and the Washington District of Columbia in the U.S. The only state without a state-wide sales tax levy is: New Hampshire, Oregon, Montana, Alaska, and Delaware. However, Alaska does have local sales taxes imposed by local jurisdictions.

Nexus, referring to the links, connections, or contacts, both quantitative and qualitative between a political jurisdiction and a taxpayer, determines whether or not a company has to register and begin complying with a state’s tax law.

[Physical Presence Nexus]

After the supreme court’s decision on the case of Quill Corporation vs. North Dakota (1992), for sales and use tax purposes, nexus is usually established when an out-of-state seller has more than a minimal physical presence in the state, which can be created by employees, independent contractors, or the ownership or leasing of property in the state. By contrast, for income tax purposes, the physical presence of employees or independent contractors will not create nexus if they are doing no more than solicitation of sales of tangible personal property and the sales orders are being accepted and fulfilled from outside the state [PL 86-272].

Common Nexus Standards based on physical presence are:

• Agency Nexus

• Affiliate Nexus

• Click-Through Nexus (commonly referred as Amazon Tax Law)

• Cookie Nexus

• Market Provider Nexus

• Marketplace Seller Nexus

[Economic Presence Nexus]

However, after the supreme court’s decision on the case of Wayfair vs. South Dakota (2018), for sales and use tax purposes, nexus can be achieved, without physical presence, through solicitation or advertising by mail, or licensing of intangibles by in-state licensees. This economic presence approach to nexus directly overruled the Quill case and simply asserts nexus over remote sellers based on minimum threshold of in-state sales.

Many states have updated legislations regarding the sales tax in response to the Wayfair decision and adopted one of two threshold test models or their own regulations: South Dakota or Alabama Model.

• South Dakota Model: Any out-of-state retailers are required to collect South Dakota sales tax if they: (1) had annual gross revenue of more than $100,000 from sales in South Dakota; or (2) completed more than 200 sales annually.

• Alabama Model: Any out-of-state seller with at least $250,000 in sales in Alabama, and who engages in any of the solicitation activities identified by statute has a sales and use tax filing obligation in the state.

For example, without considering the things: customs duties, import taxes or any of the other many taxes, there could be a few scenarios like about sales tax/nexus an out-of-state seller including an international seller might face doing business in the United States as the following table.

An out-of-state seller including an international seller has…	No physical presence or No sales into the U.S.	No physical presence but Sales in the U.S.	Physical presence but No sales in the U.S.	Physical presence and Sales in the U.S.
Physical Presence Nexus	None	None	Applied	Applied
Economic Presence Nexus	None	Applied	None	Applied

* The physical presence includes warehouses items in the U.S., such as in an FBA warehouse.

Remember, if you have sales tax nexus in a state, you might need to: (1) register for sales tax permit in that state, and (2) file sales tax return and remit sales tax in the state.

Every state is different about how to register for a sales tax permit, but in general, these are the steps to register with a state to collect sales tax: (1) gather fundamental information like EIN and other business identifying information, (2) visit the state’s Department of Revenue website, (3) search or lick on the “sales and use tax” section of the website, and (4) click the link to register your business.

U.S. Sales tax on Software/SaaS

The world of software taxability is even more complex after the U.S. supreme court’s decision on the case of Wayfair vs. South Dakota (2018).

Some states or districts, such as Tennessee, South Dakota, and Washington D.C. tax all software sales. But, in most, it’s a mixed bag. California exempts most software sales but taxes one type: canned software delivered on tangible personal property — an actual object you can touch or hold, such as a disc. A disc is tangible personal property, something on which all states and Washington D.C. levy sales tax. Therefore, software sold on a disc is taxable, assuming you have nexus — the obligation to collect and remit sales tax — in the state. Nebraska taxes most software sales with the exception of one type: SaaS.

The what (type of product), the how (delivery method), and the where (in which state or district) all factor into the way your products are categorized in terms of software taxability. The following table offers a complete picture of software sales tax rules for all 50 states and Washington, D.C.

State	Canned Software Delivered on Tangible Personal Property	Canned Software Downloaded	Custom Software Delivered on Tangible Personal Property	Custom Software Downloaded	Customization of Canned Software	Software as a Service (SaaS)
Alabama (AL)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Alaska (AK)	None	None	None	None	None	None
Arizona (AZ)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable as rental
Arkansas (AR)	Taxable	Exempt	Taxable	Exempt	Exempt	Exempt
California (CA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Colorado (CO)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Connecticut (CT)	Taxable	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed
Delaware (DE)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Florida (FL)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Georgia (GA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Hawaii (HI)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Idaho (ID)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Illinois (IL)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Indiana (IN)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
Iowa (IA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Kansas (KS)	Taxable	Taxable	Exempt	Exempt	Taxable	Exempt
Kentucky (KY)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Louisiana (LA)	Taxable	Taxable	An alternative rate of 3% is assessed	An alternative rate of 3% is assessed	Taxable	Taxable
Maine (ME)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Maryland (MD)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Massachusetts (MA)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
Michigan (MI)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Minnesota (MN)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Mississippi (MS)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Missouri (MO)	Taxable	Exempt	Exempt	Exempt	Taxable	Exempt
Montana (MT)	None	None	None	None	None	None
Nebraska (NE)	Taxable	Taxable	Taxable	Taxable	Taxable	Exempt
Nevada (NV)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
New Hampshire (NH)	None	None	None	None	None	None
New Jersey (NJ)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
New Mexico (NM)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
New York (NY)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
North Carolina (NC)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
North Dakota (ND)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Ohio (OH)	Taxable	Taxable	Exempt	Exempt	Taxable	Taxable
Oklahoma (OK)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Oregon (OR)	None	None	None	None	None	None
Pennsylvania (PA)	Taxable	Taxable	Exempt	Exempt	Taxable	Taxable
Rhode Island (RI)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
South Carolina (SC)	Taxable	Exempt	Taxable	Exempt	Taxable	Taxable
South Dakota (SD)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Tennessee (TN)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Texas (TX)	Taxable	Taxable	Taxable	Taxable	Taxable	80% of the charges are taxable
Utah (UT)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
Vermont (VT)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Virginia (VA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Washington (WA)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
West Virginia (WV)	Taxable	Taxable	Taxable	Taxable	Taxable	Exempt
Wisconsin (WI)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Wyoming (WY)	Taxable	Taxable	Exempt	Exempt	Taxable	Exempt
Washington District of Columbia (DC)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable

* Alaska, Delaware, Montana, New Hampshire, and Oregon have no state sales tax. Local jurisdiction sales tax may apply.

Taxing downloadable or SaaS software is likely to become more widespread. The more consumers gravitate to streaming or downloadable purchases, the less tangible personal property there is to tax and the more intangible personal property there is to tax and this table could change tomorrow, or anytime in the future as states hunt for more ways to secure digital sales tax revenue with the digital transformation.

See the state sales tax rate for your reference as below.

State	State Tax Rate	Rank	Avg. Local Tax Rate (a)	Combined Rate	Combined Rank	Max Local Tax Rate
Alabama	4.00%	40	5.10%	9.10%	5	7.50%
Alaska	0.00%	46	1.76%	1.76%	46	7.50%
Arizona	5.60%	28	2.73%	8.33%	11	5.30%
Arkansas	6.50%	9	2.91%	9.41%	3	5.13%
California (b)	7.25%	1	1.29%	8.54%	9	2.50%
Colorado	2.90%	45	4.62%	7.52%	16	8.30%
Connecticut	6.35%	12	0.00%	6.35%	33	0.00%
Delaware	0.00%	46	0.00%	0.00%	47	0.00%
Florida	6.00%	16	0.80%	6.80%	28	2.00%
Georgia	4.00%	40	3.15%	7.15%	20	4.90%
Hawaii (c)	4.00%	40	0.35%	4.35%	45	0.50%
Idaho	6.00%	16	0.03%	6.03%	37	3.00%
Illinois	6.25%	13	2.45%	8.70%	7	4.75%
Indiana	7.00%	2	0.00%	7.00%	22	0.00%
Iowa	6.00%	16	0.80%	6.80%	27	1.00%
Kansas	6.50%	9	2.18%	8.68%	8	4.00%
Kentucky	6.00%	16	0.00%	6.00%	38	0.00%
Louisiana	5.00%	33	5.02%	10.02%	1	7.00%
Maine	5.50%	29	0.00%	5.50%	42	0.00%
Maryland	6.00%	16	0.00%	6.00%	38	0.00%
Massachusetts	6.25%	13	0.00%	6.25%	35	0.00%
Michigan	6.00%	16	0.00%	6.00%	38	0.00%
Minnesota	6.88%	6	0.55%	7.42%	17	2.00%
Mississippi	7.00%	2	0.07%	7.07%	21	1.00%
Missouri	4.23%	39	3.80%	8.03%	14	5.39%
Montana (d)	0.00%	46	0.00%	0.00%	47	0.00%
Nebraska	5.50%	29	1.39%	6.89%	25	2.00%
Nevada	6.85%	7	1.29%	8.14%	13	1.42%
New Hampshire	0.00%	46	0.00%	0.00%	47	0.00%
New Jersey (e)	6.63%	8	-0.03%	6.60%	30	3.31%
New Mexico (c)	5.13%	32	2.54%	7.66%	15	4.13%
New York	4.00%	40	4.49%	8.49%	10	4.88%
North Carolina	4.75%	36	2.20%	6.95%	24	2.75%
North Dakota	5.00%	33	1.80%	6.80%	26	3.50%
Ohio	5.75%	27	1.40%	7.15%	19	2.25%
Oklahoma	4.50%	37	4.41%	8.91%	6	6.50%
Oregon	0.00%	46	0.00%	0.00%	47	0.00%
Pennsylvania	6.00%	16	0.34%	6.34%	34	2.00%
Rhode Island	7.00%	2	0.00%	7.00%	22	0.00%
South Carolina	6.00%	16	1.37%	7.37%	18	3.00%
South Dakota (c)	4.50%	37	1.90%	6.40%	31	4.50%
Tennessee	7.00%	2	2.46%	9.46%	2	2.75%
Texas	6.25%	13	1.92%	8.17%	12	2.00%
Utah (b)	5.95%	26	0.82%	6.77%	29	2.65%
Vermont	6.00%	16	0.18%	6.18%	36	1.00%
Virginia (b)	5.30%	31	0.33%	5.63%	41	0.70%
Washington	6.50%	9	2.68%	9.18%	4	3.90%
West Virginia	6.00%	16	0.37%	6.37%	32	1.00%
Wisconsin	5.00%	33	0.42%	5.42%	44	1.75%
Wyoming	4.00%	40	1.46%	5.46%	43	2.00%
D.C.	5.75%	-27	0.00%	5.75%	-41	0.00%

(a) City, county and municipal rates vary. These rates are weighted by population to compute an average local tax rate.

(b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1.25%), Utah (1.25%), Virginia (1%), we include these in their state sales tax.

(c) The sales taxes in Hawaii, New Mexico, North Dakota, and South Dakota have broad bases that include many services.

(d) Special taxes in local resort areas are not counted here.

(e) Salem County is not subject to the statewide sales tax rate and collects a local rate of 3.3125%. New Jersey’s average local score is represented as a negative.

Disclaimer

This is used only for your information and is not legally binding.

[테크비즈니스와 세무] 이커머스(e-Commerce)/소프트웨어/SaaS와 미국 판매세(Sales Tax)/넥서스(Nexus)

이커머스(e-Commerce)와 미국 판매세(Sales Tax)/넥서스(Nexus)

이커머스 (전자상거래)는 전자적으로 재화/용역과 현금 또는 그에 상응하는 대가를 개인적/사업적 목적으로 교환하는 것을 일커릅니다. 이런 거래는 보통 인터넷을 통해 전자적으로 처리됩니다.

미국 판매세(Sales Tax)는 대부분 유형자산과 일부 서비스의 소매판매에 부과되는 총액기준세금입니다. 반면 미국 사용세(Use tax)는 타주에서 구매한 유형자산과 용역을 사용, 보관, 또는 소모한 것에 대해서 부과되는 Sales Tax의 보조세금입니다.

Sales tax와 Use tax는 미국 45개주와 워싱턴 DC에서 부과하고 있으며 오직 Alaska, Delaware, Montana, New Hampshire, Oregon 주(State)에서만 정부차원의 판매세를 부과하지 않고 있습니다. (단, 알래스카는 지방정부에서 판매세를 부과합니다.)

미국 주정부/지방정부차원에서는 넥서스(Nexus)라는 세법개념이 중요합니다. Nexus는 정치적인 관할권과 납세자 사이에 정량적/정성적인 유대, 연결, 접촉을 말하는 용어인데 이 Nexus는 주정부/지방정부가 납세자에게 과세할 권한이 있는지 결정하는 중요한 역할을 합니다.

[Physical Presence Nexus]

1992년 Quill Corporation vs. North Dakota에 대한 미국 대법원의 결정 후 Sales와 Use Tax 목적상 Nexus는 보통 Out-of-State Seller가 어떤 주에서 최소 Physical presence를 넘었을 경우 성립되어왔습니다. 이 Physical presence는 해당 주에서 직원, 독립계약자 또는 자산 소유 또는 대여가 발생할 경우 성립됩니다. 대조적으로 Income Tax 목적상 유형자산의 판매에 대한 행위가 Solicitation 이상이 아니고 Sales 주문은 주내에서 수락했지만 주밖에서 주문이 이행된 경우 직원 또는 독립계약자 등의 Physical presence가 있다하더라고 Nexus가 성립하지 않을 수 있습니다 [PL 86-272].

Physical presence에 따른 Nexus Standard는 보통 아래와 같습니다.

• Agency Nexus

• Affiliate Nexus

• Click-Through Nexus (commonly referred as Amazon Tax Law)

• Cookie Nexus

• Market Provider Nexus

• Marketplace Seller Nexus

[Economic Presence Nexus]

그러나 2018년 Wayfair vs. South Dakota에 대한 미국 대법원의 결정 후 Sales와 Use Tax 목적상 Nexus는 Physical presence가 없이 우편을 통한 solicitation/advertising 또는 주내 면허소지자를 통한 무형자산 라이센싱이 있어도 성립될 수 있도록 되었습니다. 이런 Nexus에 대한 Economic Presence 접근법은 Quill case를 뒤집고 주정부/지방정부가 주내에서 정한 최저기준을 넘는 Remote Seller에게 과세권한을 주장할 수 있도록 해주었습니다.

Wayfair 결정에 따라 많은 주정부들은 Sales tax 법령을 업데이트하였고 다음 두가지 과세기준테스트 모델을 채택하거나 개별 법령을 만들고 있습니다.

• 남다코다 모델: Out-of-state 판매자가 만약 연총매출액이 남다코다에서 $100,000 이상이거나 또는 연 200개 판매가 넘는다면 해당 판매자는 남다코다주에 Sales tax를 납부해야 합니다.

• 알라바마 모델: Out-of-state 판매자가 알라바마에서 판매액이 $250,000이 넘고 주법령에서 정한 solicitation 활동을 하고 있다면 해당 판매자는 알라바마주에 Sales tax를 납부해야 합니다.

예를들어 관세, 수입세, 기타세금을 고려하지 않고 미국에서 비즈니스를 하는 Out-of-state seller (International seller 포함)가 마주할 수 있는 Sales tax/Nexus에 관한 몇가지 시나리오가 아래표와 같이 있을 수 있습니다.

An out-of-state seller including an international seller has…	No physical presence or No sales into the U.S.	No physical presence but Sales in the U.S.	Physical presence but No sales in the U.S.	Physical presence and Sales in the U.S.
Physical Presence Nexus	None	None	Applied	Applied
Economic Presence Nexus	None	Applied	None	Applied

* Physical presence는 FBA Warehouse와 같은 미국내 Warehouse items을 포함합니다.

반드시 기억해야할 부분은 주(State)에 Sales tax Nexus가 설립한다면 해당주에 Sales tax permit를 등록하고 Sales tax 신고/납부를 하셔야 한다는 것입니다.

각 주(State)는 Sales tax permit에 등록 방법이 각기 다릅니다. 그러나 일반적으로 (1) EIN과 기타 회사정보를 준비하고 (2) 주정부 Department of Revenue 웹사이트에 방문하여 (3) “Sales and use tax” 섹션을 찾아 (4) 등록절차를 진행하면 됩니다.

소프트웨어/SaaS에 대한 미국 판매세 (U.S. Sales Tax)

Wayfair vs. South Dakota (2018)에 대한 미국 대법원 결정 이후 소프트웨어에 대한 세무는 더욱 복잡하게 되었습니다.

Tennessee, South Dakota, Washington D.C.와 같은 몇몇 주 (State)와 행정구역 (District)들은 모든 소프트웨어 판매에 대해서 과세합니다. 그러나 대부분의 경우는 과세할 수도 있고 안 할수도 있습니다. California는 대부분의 소프트웨어 판매에 대해서 면세하지만 유형자산의 형태로 포장된 소프트웨어 (예를들어 디스크와 같이 만질 수 있는 물건)와 같이 한가지 유형에 대해서만 과세합니다. Nebraska는 SaaS와 같은 한가지 유형을 제외한 대부분의 소프트웨어 판매에 대해서 과세합니다.

제품유형이 무엇인지, 배달방법이 어떻게 되는지, 판매장소 (State, District)는 어디인지 등의 요소에 따라 구분되고 소프트웨어 과세여부가 결정됩니다. 다음 표는 모든 50개주와 Washington D.C.에서 소프트웨어 Sales Tax에 관한 전반적인 과세상태를 보여줍니다.

State	Canned Software Delivered on Tangible Personal Property	Canned Software Downloaded	Custom Software Delivered on Tangible Personal Property	Custom Software Downloaded	Customization of Canned Software	Software as a Service (SaaS)
Alabama (AL)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Alaska (AK)	None	None	None	None	None	None
Arizona (AZ)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable as rental
Arkansas (AR)	Taxable	Exempt	Taxable	Exempt	Exempt	Exempt
California (CA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Colorado (CO)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Connecticut (CT)	Taxable	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed	An alternative rate of 1% is assessed
Delaware (DE)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Florida (FL)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Georgia (GA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Hawaii (HI)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Idaho (ID)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Illinois (IL)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Indiana (IN)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
Iowa (IA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Kansas (KS)	Taxable	Taxable	Exempt	Exempt	Taxable	Exempt
Kentucky (KY)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Louisiana (LA)	Taxable	Taxable	An alternative rate of 3% is assessed	An alternative rate of 3% is assessed	Taxable	Taxable
Maine (ME)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Maryland (MD)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Massachusetts (MA)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
Michigan (MI)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Minnesota (MN)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Mississippi (MS)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Missouri (MO)	Taxable	Exempt	Exempt	Exempt	Taxable	Exempt
Montana (MT)	None	None	None	None	None	None
Nebraska (NE)	Taxable	Taxable	Taxable	Taxable	Taxable	Exempt
Nevada (NV)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
New Hampshire (NH)	None	None	None	None	None	None
New Jersey (NJ)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
New Mexico (NM)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
New York (NY)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
North Carolina (NC)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
North Dakota (ND)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Ohio (OH)	Taxable	Taxable	Exempt	Exempt	Taxable	Taxable
Oklahoma (OK)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Oregon (OR)	None	None	None	None	None	None
Pennsylvania (PA)	Taxable	Taxable	Exempt	Exempt	Taxable	Taxable
Rhode Island (RI)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
South Carolina (SC)	Taxable	Exempt	Taxable	Exempt	Taxable	Taxable
South Dakota (SD)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Tennessee (TN)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable
Texas (TX)	Taxable	Taxable	Taxable	Taxable	Taxable	80% of the charges are taxable
Utah (UT)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
Vermont (VT)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Virginia (VA)	Taxable	Exempt	Exempt	Exempt	Exempt	Exempt
Washington (WA)	Taxable	Taxable	Exempt	Exempt	Exempt	Taxable
West Virginia (WV)	Taxable	Taxable	Taxable	Taxable	Taxable	Exempt
Wisconsin (WI)	Taxable	Taxable	Exempt	Exempt	Exempt	Exempt
Wyoming (WY)	Taxable	Taxable	Exempt	Exempt	Taxable	Exempt
Washington District of Columbia (DC)	Taxable	Taxable	Taxable	Taxable	Taxable	Taxable

* Alaska, Delaware, Montana, New Hampshire, Oregon는 State sales tax가 없지만 Local jurisdiction sales tax는 적용받을 수 있습니다.

다운로드 소프트웨어 또는 SaaS에 대한 과세를 더욱 확산하고 있는 추세입니다. 소비자들이 스트리밍이나 다운로드 가능한 구매에 더 매력을 느낄수록 유형자산에 대한 과세는 더욱 감소하고 무형자산에 대한 과세는 더욱 증가할 것입니다. 디지털 트랜스포메이션이 진행됨에 따라 주 (State)들은 디지털 판매 세수 확보를 위해 더 다양한 방법을 모색하고 있고 위 표의 과세기준은 당장 내일 또는 미래 어는 시점에 변경될 수 있습니다.

아래 State sales tax rate를 참고하시길 바랍니다.

State	State Tax Rate	Rank	Avg. Local Tax Rate (a)	Combined Rate	Combined Rank	Max Local Tax Rate
Alabama	4.00%	40	5.10%	9.10%	5	7.50%
Alaska	0.00%	46	1.76%	1.76%	46	7.50%
Arizona	5.60%	28	2.73%	8.33%	11	5.30%
Arkansas	6.50%	9	2.91%	9.41%	3	5.13%
California (b)	7.25%	1	1.29%	8.54%	9	2.50%
Colorado	2.90%	45	4.62%	7.52%	16	8.30%
Connecticut	6.35%	12	0.00%	6.35%	33	0.00%
Delaware	0.00%	46	0.00%	0.00%	47	0.00%
Florida	6.00%	16	0.80%	6.80%	28	2.00%
Georgia	4.00%	40	3.15%	7.15%	20	4.90%
Hawaii (c)	4.00%	40	0.35%	4.35%	45	0.50%
Idaho	6.00%	16	0.03%	6.03%	37	3.00%
Illinois	6.25%	13	2.45%	8.70%	7	4.75%
Indiana	7.00%	2	0.00%	7.00%	22	0.00%
Iowa	6.00%	16	0.80%	6.80%	27	1.00%
Kansas	6.50%	9	2.18%	8.68%	8	4.00%
Kentucky	6.00%	16	0.00%	6.00%	38	0.00%
Louisiana	5.00%	33	5.02%	10.02%	1	7.00%
Maine	5.50%	29	0.00%	5.50%	42	0.00%
Maryland	6.00%	16	0.00%	6.00%	38	0.00%
Massachusetts	6.25%	13	0.00%	6.25%	35	0.00%
Michigan	6.00%	16	0.00%	6.00%	38	0.00%
Minnesota	6.88%	6	0.55%	7.42%	17	2.00%
Mississippi	7.00%	2	0.07%	7.07%	21	1.00%
Missouri	4.23%	39	3.80%	8.03%	14	5.39%
Montana (d)	0.00%	46	0.00%	0.00%	47	0.00%
Nebraska	5.50%	29	1.39%	6.89%	25	2.00%
Nevada	6.85%	7	1.29%	8.14%	13	1.42%
New Hampshire	0.00%	46	0.00%	0.00%	47	0.00%
New Jersey (e)	6.63%	8	-0.03%	6.60%	30	3.31%
New Mexico (c)	5.13%	32	2.54%	7.66%	15	4.13%
New York	4.00%	40	4.49%	8.49%	10	4.88%
North Carolina	4.75%	36	2.20%	6.95%	24	2.75%
North Dakota	5.00%	33	1.80%	6.80%	26	3.50%
Ohio	5.75%	27	1.40%	7.15%	19	2.25%
Oklahoma	4.50%	37	4.41%	8.91%	6	6.50%
Oregon	0.00%	46	0.00%	0.00%	47	0.00%
Pennsylvania	6.00%	16	0.34%	6.34%	34	2.00%
Rhode Island	7.00%	2	0.00%	7.00%	22	0.00%
South Carolina	6.00%	16	1.37%	7.37%	18	3.00%
South Dakota (c)	4.50%	37	1.90%	6.40%	31	4.50%
Tennessee	7.00%	2	2.46%	9.46%	2	2.75%
Texas	6.25%	13	1.92%	8.17%	12	2.00%
Utah (b)	5.95%	26	0.82%	6.77%	29	2.65%
Vermont	6.00%	16	0.18%	6.18%	36	1.00%
Virginia (b)	5.30%	31	0.33%	5.63%	41	0.70%
Washington	6.50%	9	2.68%	9.18%	4	3.90%
West Virginia	6.00%	16	0.37%	6.37%	32	1.00%
Wisconsin	5.00%	33	0.42%	5.42%	44	1.75%
Wyoming	4.00%	40	1.46%	5.46%	43	2.00%
D.C.	5.75%	-27	0.00%	5.75%	-41	0.00%

(a) City, County, Municipal 요율은 상이함. 본 요율은 평균 지방세율을 구하기 위해 인구대비하여 가중치를 두고 책정함. 
(b) 세개의 주는 주정부 레벨에서 의무적이고 해당주에 전부 적용되는 Local sales taxes를 부과함: California (1.25%), Utah (1.25%), Virginia (1%), 이 세율을 해당 주정부 sales tax에 포함시킴.
(c) Hawaii, New Mexico, North Dakota, South Dakota의 sales taxes는 많은 서비스에 과세할 수 있는 확장된 과세항목 포함.
(d) Local 리조트 지역의 특별세는 미포함.
(e) Salem County는 statewide sales tax 요율에 적용받지 않고 3.3125%의 local 요율만 징수함. New Jersey의 평균 Local 숫자는 마이너스로 나타남.

Disclaimer

본 정보는 참고용으로만 사용되야하며 법적으로 효력이 없습니다.