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# Tax on Digital Products and Services

Some states consider electronically delivered products, services or subscriptions taxable and may be subject to state and local jurisdiction tax.

To determine this location, Amazon evaluates the address information available in the customer's account which can be the billing address associated with the method of payment or the country of residence a device is set to.

Examples of digital items that are maybe subject to tax include:

- Ebooks
- Movies
- Music
- Ringtones
- Photographs
- Magazine and Newspaper Subscription
- Digital Gaming
- In-Game Currency
- Gaming Subscriptions

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