What states exempt sales tax on electronically delivered software?

The following states exempt sales tax on electronically delivered software:
  • Arkansas
  • California
  • Colorado (City of Denver, city tax applies)
  • Florida
  • Georgia
  • Idaho
  • Iowa
  • Maryland
  • Missouri
  • New Jersey
  • Nevada
  • Oklahoma
  • South Carolina
  • Virginia
In addition, Connecticut currently collects sales tax at a lower rate for electronically delivered software.
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