> 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/subscriptions-and-services.md).

# ​Subscriptions and Services

**States and localities that charge sales tax on subscriptions and services:**

| ALABAMA              | NEW MEXICO     | TEXAS                |
| -------------------- | -------------- | -------------------- |
| ARIZONA              | NEW YORK       | UTAH                 |
| CONNECTICUT          | OHIO           | VERMONT              |
| DISTRICT OF COLUMBIA | PENNSYLVANIA   | WASHINGTON           |
| HAWAII               | RHODE ISLAND   | WEST VIRGINIA        |
| KENTUCKY             | SOUTH CAROLINA | Chicago, IL          |
| MASSACHUSETTS        | SOUTH DAKOTA   | Denver, CO           |
| MISSISSIPPI          | TENNESSEE      | Colorado Springs, CO |

For more information, see calculation examples under the Lob Products bullet on the 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.