United States
Last updated: November 7, 2022
AWS is currently registered to collect sales tax or other transaction taxes in:
In some states, certain AWS services are subject to sales or other transaction taxes.
1. Alabama*
2. Alaska
3. Arizona
4. Arkansas
5. California
6. Chicago
7. Colorado**
8. Connecticut
9. Delaware
10. District of Columbia
11. Florida
12. Georgia
13. Hawaii
14. Idaho
15. Illinois
16. Indiana
17. Iowa
18. Kansas
19. Kentucky
20. Louisiana
21. Maine
22. Maryland
23. Massachusetts
24. Michigan
25. Minnesota
26. Mississippi
27. Missouri
28. Montana
29. Nebraska
30. Nevada
31. New Hampshire
32. New Jersey***
33. New Mexico
34. New York
35. North Carolina
36. North Dakota
37. Ohio****
38. Oklahoma
39. Oregon
40. Pennsylvania
41. Puerto Rico*****
42. Rhode Island
43. South Carolina
44. South Dakota
45. Tennessee
46. Texas
47. Utah
48. Vermont
49. Virginia
50. Washington
51. West Virginia
52. Wisconsin
53. Wyoming
*The State of Alabama created the simplified sellers use tax program (SSUT) under Statue § 40-23-192. The SSUT program allows eligible sellers to collect, report and remit a flat eight percent (8%) sellers use tax on all sales made into Alabama. Amazon Web Services, Inc. collects the simplified sellers use tax on sales to Alabama customers and remits the tax on behalf of Alabama customers to the Alabama Department of Revenue. The Alabama simplified sellers use tax program account number for Amazon Web Services, Inc. is: SSU-R009666032.
** Several Colorado cities and/or counties impose local taxes on various AWS services.
*** Under New Jersey law, sales of prewritten software delivered electronically and used directly and exclusively in the conduct of the purchaser’s business are exempt from sales tax. We assume all New Jersey purchasers use AWS’s services exclusively in their business.
**** Under Ohio law, AWS services may be taxable when purchased by an Ohio customer and used in business. We assume all Ohio purchasers use AWS’s services exclusively in their business. However, if services are purchased for non-business use the Ohio purchaser should submit an exemption form to AWS via the AWS tax exemption program.
***** Under Puerto Rico law, most AWS services are taxable at a 4% sales tax rate when purchased by a registered Puerto Rican merchant. We assume all Puerto Rico purchasers are merchants and use AWS’s services exclusively in their business. However, if services are purchased by an individual or non-merchant for use in Puerto Rico the purchaser is responsible for any additional sales tax due.
How Tax is Calculated:
The amount of tax collected depends on many factors, including, but not limited to, the type of service you purchase and the tax location addresses associated with each of your accounts.
If a service is subject to tax in your state, tax will be calculated on the final sale price of each individual service.
For regular accounts, the address associated with your payment method will be used to determine the tax location for applicable taxes. If the account does not have a payment method on record, the account’s contact address will be used as a substitute.
For consolidated billing accounts, tax will be calculated on services allocated to the payer’s linked account. Linked account tax location addresses will be used to calculate tax for the accounts’ allocated services.
Once your bill is finalized, sales tax to be collected will be displayed as a line item in your PDF invoice, email summary of charges, account activity page and, if enabled, your detailed activity report
AWS Sales Tax Exemptions
Tax exempt customers who want to upload or view their existing US exemption(s) can do so by following instructions here.
Your exemption will remain active until the expiration of your tax exemption certificate. To retain your tax exemption, you must submit an updated exemption certificate before the expiration of the current certificate. Applicable expiration dates are noted in our database.