Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6.85%.
Over $100,000 in sales OR 200 transactions 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: No.
Services: Not taxable.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are not taxable. This includes audio-visual works, whether sold to the end user permanently or for a limited amount of time.
SaaS: Not Taxable.
When To Register: Within 30 days of meeting the nexus criteria.