Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6.25%.
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: No.
Limited to certain transaction types: No.
Services: Not taxable.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are not taxable. This includes “Digital products delivered electronically, including but not limited to music, video, reading materials or ring tones”.
SaaS: Taxable
When To Register: By 1 January of the following year, though you have an additional 2 months if you exceed it between November and December.
If your business exceeds the $100,000 sales threshold during the year (January–October), you must register by January 1st of the following year.
If your business exceeds the threshold between November and December, you have an extra 2 months to register, so you must register by March 1st of the following year.