Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 4%.
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: No.
Limited to certain transaction types: No.
Services: Not taxable, with a few exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable. This includes digital audio works, audio visual works and books. Specific digital products where the purchaser receives permanent use of the digital product are taxable. If it is less than permanent use, it is not taxable.
SaaS: Not Taxable.
When To Register: Next transaction after you meet the nexus criteria.