In some states, certain AWS services are subject to sales or other transaction taxes.
AWS is currently registered to collect sales tax or other transaction taxes in:
10. District of Columbia
31. New Hampshire
32. New Jersey****
33. New Mexico
34. New York
35. North Carolina
36. North Dakota
41. Puerto Rico******
42. Rhode Island
43. South Carolina
44. South Dakota
51. West Virginia
*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.
** AWS does not charge Colorado state level sales tax on most services; however, several AWS services are subject to Colorado city level sales taxes in a number of Colorado cities and/or counties.
**** 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.
The amount of tax collected depends on many factors, including, but not limited to, the type of service you purchase and the tax location address associated with your account.
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.
With the Amazon Tax Exemption Program (ATEP), you may be eligible to use your tax exemptions for future purchases from AWS if you are able to provide a valid tax exemption certificate for the state(s) where you are located. Please follow this link for more information: https://portal.aws.amazon.com/gp/aws/manageYourAccount?ie=UTF8&action=ussalestaxexemptions
With the Amazon Tax Exemption Program (ATEP), you may be eligible to use your tax exemptions for future purchases from Amazon Web Services, Inc.
In order to establish and maintain your ATEP enrollment, we require that you provide us with a valid tax exemption certificate for the state(s) where you are located, and that you update and maintain a current certificate, in accordance with the state laws and our Terms & Conditions.
We are only accepting tax exemption documents for states in which Amazon Web Services, Inc. is required to collect tax.
Important: In order to comply with state and local tax laws, we require that you submit the specific tax exemption document(s) for each applicable state, when claiming sales tax exemption.
To enroll, you will need to log into your AWS account and select “My Account” to access the Amazon Tax Exemption Program.
Upload your tax exemption certificate(s) using the file upload tool located on the Tax Exemption Program page. When you have completed the process you will see a message indicating that you have successfully uploaded your tax exemption information.
Our Customer Service team will review your documentation within 3 business days. If we need additional information or documentation in order to process your exemption documents, our Customer Service team will contact you by e-mail.
The file size of your document must not exceed 4MB. We accept .pdf, .jpg, .gif, .png, doc & docx file formats. Please make sure you have not exceeded the file size and are using the correct file type.
Before uploading your document(s), certificates must be completed in their entirety, including your signature and date.
Our Customer Service team will review your documentation within three business days. If we need additional information or documentation in order to process your exemption documents, our Customer Service team will contact you by e-mail.
When you have completed the process you will see a message "You've successfully uploaded your tax exemption information."
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. Before your current certificate expires, we'll send you an email reminder to update your certificate.
How do I verify that my current tax exemption certificate is being used?
You can view your Amazon Tax Exemption status by returning to the Amazon Tax Exemption Program section in your Account. You’ll see a list of the current status of tax exemptions that we’ve processed. If you’ve recently submitted an exemption certificate, please allow three business days for us to review your documentation.