Which States Have No Sales Tax on PlayStation Store?

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Delaware, Montana, New Hampshire, and Oregon have no general state sales tax. Alaska has no statewide sales-tax rate, but local jurisdictions may impose sales taxes. None of those descriptions guarantees that every PlayStation Store purchase is tax-free: states classify digital games, subscriptions, add-ons, and virtual items differently, and Sony calculates applicable tax when you complete a transaction.

States with no general sales tax—and Alaska’s local-tax exception

State	What the general sales-tax rule says	What that means for a PlayStation Store purchase
Delaware	No general state sales tax	This does not establish that every digital product or related charge is exempt.
Montana	No general state sales tax	This does not establish that every digital product or related charge is exempt.
New Hampshire	No general state sales tax	This does not establish that every digital product or related charge is exempt.
Oregon	No general state sales tax	This does not establish that every digital product or related charge is exempt.
Alaska	The Streamlined Sales Tax Governing Board’s current state table lists a 0% statewide rate and notes that local jurisdiction taxes exist.	Local sales tax may apply, so Alaska should not be treated as categorically tax-free.

This is a general-tax overview, not an official Sony list of tax-free states or a 50-state guide to every PlayStation Store product.

#	Product	Price
1	$100 PlayStation Store Gift Card [Digital Code]	$100.00	Buy on Amazon
2	$25 PlayStation Store Gift Card [Digital Code]	$25.00	Buy on Amazon
3	$50 PlayStation Store Gift Card [Digital Code]	$50.00	Buy on Amazon
4	$10 -PlayStation Store Gift Card [Digital Code]	$10.00	Buy on Amazon
5	$75 PlayStation Store Gift Card [Digital Code]	$75.00	Buy on Amazon

Why the kind of digital purchase matters

States do not use one uniform rule for digital entertainment. A game download, an add-on, a subscription, and an in-game item may be classified differently under state law. State guidance illustrates the variation:

Michigan: The Department of Treasury’s 2023 Revenue Administrative Bulletin says digital goods outside the definition of prewritten computer software are not taxable, while downloaded or installed video games can fall within taxable prewritten software.
North Carolina: The Department of Revenue applies state, applicable local, and transit rates to certain digital property. A digital code is treated according to the digital property it relates to.
Maryland: Business Tax Tip 29 says charges to access, download, stream, or use video and online games are subject to sales and use tax. Certain virtual items used in games are also taxable.

These examples show why a state’s general sales-tax status alone cannot determine the tax on a particular PlayStation purchase; they are not a complete inventory of state rules.

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How to check the tax on your purchase

Review the checkout total for the exact item. Sony’s U.S. Terms of Service, section 8.14 (“Tax”), states: “Applicable sales tax will be calculated and added at the time you complete a transaction.” Listed prices generally exclude sales tax, and applicable tax is added at transaction completion.
Check your state’s current tax guidance if you need a legal answer. Consult the relevant state tax agency for the item category and your circumstances. The checkout display shows what Sony is collecting for that transaction; it does not, by itself, settle every possible tax obligation.

Does a wallet top-up or gift card avoid sales tax?

No exemption is established for paying with PlayStation wallet funds or a top-up code. Sony supports wallet funds and top-up codes as payment methods, but that does not show that the later purchase of a digital game or other Store item is exempt from applicable tax.

Can changing your PlayStation account region lower the tax?

Do not change account details to seek a different tax result. PlayStation instructs customers to use the country or region that matches their billing information and says an account’s country or region cannot be changed after account creation. Tax treatment depends on applicable law and transaction details, not simply on selecting a different account region.

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What if no tax appears at checkout?

A missing tax line does not always prove that no tax is owed. For example, the Texas Comptroller explains that a purchaser may owe use tax when a taxable online purchase is not taxed by the seller. Whether that applies depends on the state’s rules and the product, so check your state tax agency’s guidance if you need to determine your obligation.