Depends on jurisdiction.
NOIR & BLANCO COMMUNITY
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Yes. Digital products can be taxable, but it depends on the country, state, province, or other tax jurisdiction where the customer is located.
Examples of digital products include:
E-books
Online courses
Software downloads
Music and video downloads
Digital subscriptions
Downloadable files
Some jurisdictions tax digital products, while others exempt them or apply different tax rates. In Shopify, merchants can assign the appropriate product category or tax settings so that taxes are calculated according to the rules of the customer’s location where supported.