Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 2.9%.
Over $100,000 in sales during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: TPP only.
Services: Not taxable.
Digital products are taxable. Digital goods like music, movies, eBooks, magazines etc. are considered tangible personal property because they are “perceptible by the senses” and are therefore taxable. (Electronic delivery of “legal publication” newspapers are exempt, since physical copies of those same newspapers are exempt).
SaaS Products: Not Taxable.
When To Register: Within 90 days of meeting nexus.