Summary:
Origin Based Sales Tax.
General Sales Tax Rate: 6.25%.
$100,000 in sales OR 200 transactions during a 12 month period ending any quarter (e.g. July 1, 2021 to June 30, 2022 or April 1, 2022 to March 31, 2023).
This isn't limited to a calendar year. The 12-month period could be from July 1, 2021 to June 30, 2022 or April 1, 2022 to March 31, 2023, or any similar 12-month period that ends on the last day of a quarter (March 31, June 30, September 30, December 31).
Transactions made through a registered marketplace facilitator excluded: Yes.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: TPP only.
Services: Not taxable.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are not taxable. Information or data that is downloaded electronically, such as downloaded books, musical recordings, newspapers or magazines, does not constitute the transfer of tangible personal property. These types of transactions represent the transfer of intangibles and are thus not subject to Tax.
SaaS Products: Not Taxable.
When To Register: When you believe you meet the criteria for the past 12 months.