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 EU Member States, Google is responsible for charging, collecting, and remitting the VAT on sales as a result of changes in EU VAT legislation.
Tax on these items is determined based on digital good tax laws where you're located.
Applicable taxes will usually be presented at checkout or on the Device description page; however, in some circumstances we may notify you that you are responsible for determining whether certain taxes apply. You may be required to pay sales tax based on the location to which your order is shipped. In applicable countries, the tax to be charged will be listed directly below the total price in your shopping cart before ordering and on your Google Play receipt after ordering.
Sales taxesOn sales by Google (for U.S. customers)
Google Play sales in which Google is the seller of record, such as devices and certain digital content, may be subject to sales tax depending on a state's tax laws.
If a sale is subject to sales tax, the amount of tax charged will be based on the ship to location of the order. Tax is generally calculated on the total selling price and may include charges for shipping and handling depending on your state's tax law.Google is currently registered to collect tax in these U.S. states.
|Alabama (select cities)||Idaho||Massachusetts||New York||Tennessee|
|Arizona (select cities)||Illinois||Michigan||North Carolina||Texas|
|Colorado (select cities)||Kansas||Missouri||Oklahoma||Virginia|
|District of Columbia||Louisiana (select cities)||Nevada||Rhode Island||West Virginia|
|Florida||Maine||New Jersey||South Carolina||Wisconsin|
|Georgia||Maryland||New Mexico||South Dakota||Wyoming|
For sales of certain content such as apps, books, and other digital content, Google may not be the seller of record and therefore individual sellers are responsible for determining applicable sales taxes. Individual sellers may have different sales 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.Additional U.S. tax requirement information
Some sellers on Google Play are not required to and do not collect sales and use tax on sales in some states. However your Google Play purchase may still be subject to use tax unless the purchase is specifically exempt from taxation in your state. The purchase is not exempt merely because it is made over the Internet, by catalog, or by remote means. See below for additional tax information regarding taxes you may be responsible for remitting to your state.
The Commonwealth of Kentucky requires Kentucky purchasers to report all purchases of tangible personal property or digital property that are not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law. The tax may be reported and paid on the Kentucky individual income tax return or by filing a consumer use tax return with the Kentucky Department of Revenue. These forms and corresponding instructions may be found on the Kentucky Department of Revenue's Internet Web site.
The State of Oklahoma requires Oklahoma purchasers to report all purchases that were not taxed and pay tax on those purchase. The tax may be reported and paid on the Oklahoma individual tax return [ Form 511 ] or by filing a consumer use tax return [ Form 21-1 ]. The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website.
South Dakota requires South Dakota each purchaser to report any purchase that was not taxed and pay tax on the purchase. The tax may be reported and paid on the South Dakota use tax form. The use tax form and corresponding instructions are available on the South Dakota Department of Revenue and Regulation website.
Vermont requires each Vermont purchaser to report any purchase that was not taxed to pay tax on the purchase. The tax may be reported and paid on the Vermont use tax form. The use tax form and corresponding instructions are available on the department of taxes website.
Value Added Tax (VAT)
Google Play sales in which Google is the seller of record (including devices and certain digital content) 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 will charged based on the applicable VAT rules for devices/content.
Tax exemption only applies in select countries.
For all purchases on Google Play, even if you are a tax-exempt customer, you may need to pay tax at the time of purchase. Contact us if you're eligible for a tax refund on device, books, magazines, movies/TV, and music purchases. For app purchases on Google Play, contact the app's developer to have the taxes you've paid refunded. To find developer contact information:
- Find the app on Google Play either on your device (“Play Store”) or on the web (play.google.com).
- Tap or click on the app in question to get to the app's details page.
- On the bottom of the app's details page, you'll find contact information for the developer - either an email address, website or phone number.
Customers in the United States: Some states offer sales tax holidays throughout the year and your purchase may qualify for a sales tax refund. See more information about sales tax holidays.
At this time, we do not support transactions for resellers. Therefore, there are no discounts available to resellers. A limit of ten phones per order may be purchased from devices on Google Play and we cannot support tax refund requests for purchasers with reseller certificate forms.
Note: The EU Member States 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, United Kingdom.