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No it’s not included.

Maybe it depends on the state? I’m in Georgia and just checked a few of my Apple invoices. A 99c app costs me exactly 99c, no tax is added.

I don’t believe Georgia taxes software sales (specifically software sold online by out of state companies).

Apple has stores so they would be subject to state taxes unlike Amazon and other online only retailers years ago.

You are 100% correct about software sales. Georgia law says since there is no property being exchanged it’s not subject to sales tax. I didn’t know this until today. The law is kinda weird.

https://dor.georgia.gov/document/letter-ruling/lr-sut-2014-0...

There is a lot of weirdness around what's taxed and not taxed at the state level. You'll see things like books being taxed but magazines not, clothes not taxed but only up to a certain price point, food not taxed unless it's prepared, etc.

There's a very good guide here: https://support.patreon.com/hc/en-gb/articles/360043054911-P...

Search for "state breakdown" for the US information

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