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What are the sales tax rules on software sales?

If a company develops and sells software to all the US States as well as overseas, the software is delivered electronically, what are the sales tax rules to follow? Where can I see these rules? Is there a different rule for each state or is the company governed only by the State rules it is located in? What if the software is sold on a CD, does that change the rules?

Public Comments

1. Each state would have its own rules. You have to check each state's department of revenue/ taxation website.