District of Columbia Sales Tax on Software and Digital Products District of Columbia: Sales Tax Handbook

District of Columbia:

Are Software and Digital Products subject to sales tax?

While District of Columbia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of software and digital products in District of Columbia, including canned software - delivered on tangible media, canned software - downloaded, custom software - delivered on tangible media, custom software - downloaded, customization of canned software and digital products. To learn more, see a full list of taxable and tax-exempt items in District of Columbia.


Canned Software - Delivered on Tangible Media
TAXABLE
Sales of canned software - delivered on tangible media are subject to sales tax in District of Columbia.

Canned Software - Downloaded
TAXABLE
Sales of canned software - downloaded are subject to sales tax in District of Columbia.

Custom Software - Delivered on Tangible Media
TAXABLE
Sales of custom software - delivered on tangible media are subject to sales tax in District of Columbia.

Custom Software - Downloaded
TAXABLE
Sales of custom software - downloaded are subject to sales tax in District of Columbia.

Customization of Canned Software
TAXABLE
Sales of customization of canned software are subject to sales tax in District of Columbia.

Digital Products
TAXABLE
Sales of digital products are subject to sales tax in District of Columbia.



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Source: http://www.salestaxhandbook.com/district-of-columbia/sales-tax-taxability/software-and-digital-products