> For the complete documentation index, see [llms.txt](https://help.lob.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.lob.com/account-management/billing/sales-tax-faq/applicable-sales-tax-by-state/professional-services.md).

# Professional Services

**States that charge sales tax on computer programming services:**

|               |
| ------------- |
| CONNECTICUT   |
| HAWAII        |
| MISSISSIPPI   |
| NEW MEXICO    |
| PUERTO RICO   |
| SOUTH DAKOTA  |
| WEST VIRGINIA |

For more information, see calculation examples under the[ Lob Products bullet](https://lob.gitbook.io/sales-tax-customer-faq/tD8Bx78w9SFIjSo66w1V/#what-will-be-taxed-and-how-does-it-impact-me) on the Sales Tax FAQ page.

\*Subject to change based on state or local tax rule changes. Lob is obligated to follow the most current state or local sales tax rules whether or not published on this list.


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