Which States Don’t Charge Sales Tax on PlayStation Store?

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Delaware, Montana, New Hampshire, and Oregon have no general sales tax. Alaska has no statewide sales-tax rate, but local jurisdictions may impose one. None of those descriptions guarantees that every PlayStation Store game, add-on, subscription, or in-game item will be tax-free: states classify digital products differently, and Sony calculates applicable sales tax when you complete a transaction.

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

State	General state sales-tax status	What that means for a PlayStation Store purchase
Delaware	No general sales tax, according to the cited state-by-state synthesis.	This does not by itself establish that every digital product or related charge is exempt.
Montana	No general sales tax, according to the cited state-by-state synthesis.	This does not by itself establish that every digital product or related charge is exempt.
New Hampshire	No general sales tax, according to the cited state-by-state synthesis.	This does not by itself establish that every digital product or related charge is exempt.
Oregon	No general sales tax, according to the cited state-by-state synthesis.	This does not by itself 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.	A local tax may apply; Alaska should not be treated as categorically tax-free.

This is a list of states without a general statewide sales tax, not an official PlayStation Store exemption list. The available sources do not establish the tax treatment of every PlayStation Store item in every jurisdiction.

#	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 exact digital purchase matters

States do not use one uniform tax classification for digital entertainment. A game download, add-on, online-game access charge, subscription, and virtual item may be treated differently under state law. Examples in official state guidance illustrate 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 says certain digital property is subject to state and applicable local and transit rates. Digital codes are treated according to the digital property they relate 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, as are certain virtual items used in games.

These examples show why a state’s general sales-tax label cannot settle the tax on a particular PlayStation Store item. They are not a complete survey of state law.

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How to check the tax on your purchase

Review the checkout details for the exact item. Sony’s U.S. Terms of Service, section 8.14, “Tax,” state: “Applicable sales tax will be calculated and added at the time you complete a transaction.” The terms say listed prices generally exclude sales tax and do not provide a state-by-state list.
Check the tax line and final total before completing the transaction. The displayed total is the practical confirmation of what Sony is collecting for that account and purchase.
For a legal answer beyond the checkout display, consult your state tax agency’s current guidance. Whether tax is due can depend on the item’s classification and applicable state or local rules.

Checkout tax and use tax are not always the same question

No tax shown at checkout does not necessarily prove that no tax is owed. The Texas Comptroller explains that a purchaser may owe use tax when a taxable online item is not taxed by the seller. That example is not a rule for every state; check the relevant state’s rules if you need to determine a separate obligation.

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Wallet funds and account location do not establish an exemption

A wallet balance or top-up code is a way to pay, not evidence that the later digital purchase is exempt. Sony’s materials do not say that funding a wallet removes applicable tax from a transaction. Nor should you change your account location 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 creation.