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Tax information for Google Play purchases

You'll always see tax that will be charged on the checkout screen before completing your purchase. The way Google Play calculates and handles tax depends on the type of content.

Apps/Games on Google Play

Purchases are made from the developer of the app. In most locations, the developer is responsible for charging taxes (where applicable). For customers in the UK and EU Member States, Google is responsible for charging, collecting, and remitting the VAT on sales as a result of changes in EU VAT legislation.

Books, movies/TV, music and magazines

Tax on these items is determined based on digital good tax laws where you're located.

Devices

Google Play no longer sells devices. For more information, find tax information in Google Store Help Center.

Sales taxes

On sales by Google (for US customers)

Google Play sales in which Google is the seller of record may be subject to sales tax depending on a state's tax laws.

If a sale is subject to sales tax, the amount is based on the customer's legal address. Tax is generally calculated on the total selling price. It may include charges for shipping and handling, depending on your state or province's tax law.

Google is currently registered to collect tax in these US states:

  • Alabama (select cities)
  • Arizona
  • Arkansas
  • California
  • Colorado (select cities)
  • Florida
  • Georgia
  • Idaho
  • Illinois
  • Indiana
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana (select cities)
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Mississippi
  • Missouri
  • Nebraska
  • Nevada
  • New Jersey
  • New Mexico
  • New York
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • Utah
  • Vermont
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin
  • Wyoming

Google is currently registered to collect tax in these Canadian provinces:

  • Quebec
  • Saskatchewan
On sales by sellers other than Google (for U.S. customers)

For sales of certain content such as apps, books, and other digital content, Google may not be the seller of record, meaning individual sellers are responsible for determining applicable sales and use taxes. Individual sellers may have different sales and use tax collection requirements based on their specific business activities and the taxability of digital content in a particular state. Therefore, taxes on these sales may be different from a sale in which Google is the seller of record.

Google does not process sales tax refunds or exemption certificates for these sellers. Sales tax refunds and specific tax questions for these sales should be obtained by contacting the seller directly.

Please consult with a tax adviser or your state tax agency regarding sales and use tax reporting requirements.

Value Added Tax (VAT)

Google Play sales in which Google is the seller of record may be subject to Value Added Tax (VAT), or equivalent. VAT is applicable to countries outside of the U.S.

If a sale is subject to VAT, the VAT charged will be based on the applicable VAT rules for content.

Request a VAT invoice or receipt

If you live in the European Economic Area, the United Kingdom, Switzerland, or Morocco you can request a VAT invoice or receipt for purchases where you were charged Value-Added Tax (VAT). Use Google Payments to request a VAT invoice or receipt for these purchases:

  1. Sign in to pay.google.com with your Google Account.
  2. Click on the transaction you want an invoice for.
  3. At the bottom of the transaction details, click Download VAT invoice or receipt.
  4. You may be asked to enter some information, like your full address or a tax ID.
  5. Click Save.
  6. You'll see a link where you can download your invoice.

Tip: You can request each month's invoice in the first few days of the following month. It might take up to 24 hours to process your request.

Tax-exempt Customers

If you're tax-exempt, you still may need to pay taxes at the time of your Google Play purchase. If you think you're eligible for a tax refund, select the type of content you purchased to learn more.

Keep in mind tax exemption only applies in select countries, and all refund requests are subject to review.

Apps & games

For app purchases on Google Play, contact the app's developer to request a tax refund. Learn more about how to find developer contact information.

Books, magazines, movies/TV, music

To request a tax refund, submit this form with the following information:

  • Name
  • State tax exemption form and/or letter
  • A copy of the credit card used for the transaction (with the card number blocked out for security purposes)
  • Order Number
  • Billing address
  • Items for which a refund is being requested
  • Amount of tax refund being requested

Tax holidays

Some states in the US offer sales tax holidays throughout the year. Find out if your purchase qualifies, contact your state's department of revenue or taxation. Here's a list of state department websites.

Important: The UK and EU Member States, which include Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

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