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iTunes Windows Sells 1 Million Songs in 3.5 days
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CA Internet Sales tax policy
The reason why iTMS has no sales tax in CA despite Apple's (obvious) presence:
Source: Are your internet sales taxable?
California State Board of Equalization
www.boe.ca.gov/pdf/pub109.pdf
"Your sale of electronic data products such as software, data, and digital images is generally not taxable when you transmit the data to your customer over the Internet or by modem. However, if as part of the sale you provide your customer with a printed copy of the electronically transferred information or a backup data copy on a physical storage medium such as a CD-ROM or diskette, your entire sale is usually taxable. For example, if your company sells canned (non-custom) software programs to customers who download them from a server, those sales are generally not subject to tax. However, if you also provide your customers with a backup copy on a CD-ROM, the entire transaction is taxable. Similarly, if you transmit a stock (non-custom) database to your customer over the Internet and also provide a printed copy of the contents, the entire sale is subject to tax."
The reason why iTMS has no sales tax in CA despite Apple's (obvious) presence:
Source: Are your internet sales taxable?
California State Board of Equalization
www.boe.ca.gov/pdf/pub109.pdf
"Your sale of electronic data products such as software, data, and digital images is generally not taxable when you transmit the data to your customer over the Internet or by modem. However, if as part of the sale you provide your customer with a printed copy of the electronically transferred information or a backup data copy on a physical storage medium such as a CD-ROM or diskette, your entire sale is usually taxable. For example, if your company sells canned (non-custom) software programs to customers who download them from a server, those sales are generally not subject to tax. However, if you also provide your customers with a backup copy on a CD-ROM, the entire transaction is taxable. Similarly, if you transmit a stock (non-custom) database to your customer over the Internet and also provide a printed copy of the contents, the entire sale is subject to tax."
