Are electronically delivered digital goods taxable in Florida?

Generally no. Rule 12A-1.032, F.A.C., treats electronically delivered software and similar digital goods as not Florida sales-taxable. SSDF sells digital files and electronic services. Nothing ships.

Does SSDF collect sales tax in other states?

Not until it is registered there. Destination is captured at checkout. Computed tax is recorded; collected stays 0.00. SSDF is not an Avalara, AgentTax, or SST Certified Service Provider.

Tax atlas · 2026-09-01

Record the destination. Do not fake the collector.

The state is the collector. SSDF is the merchant. The atlas maps how SSDF tax classes treat in 51 jurisdictions, records destination, and watches nexus. SSDF does not collect out-of-state tax in this build and does not guess the buyer's state.

Buy the atlas Tax Protocol GET /api/tax

Sourcing

Destination-based. X-BUYER-STATE on x402; a state picker on hosted checkout. Unsourced orders stay Florida-origin exempt and do not count toward any other state's threshold.

Collection

Computed ≠ collected. The 402 amount is the SKU price until SSDF is registered in that destination. California SB 122 and Colorado HB 26-1223 tax electronically delivered prewritten software and SaaS as of 1 Jan 2027 — watch, do not collect today.

1099-DA

SSDF is not a 1099-DA broker. Coinbase may be, for hosted checkout. Direct USDC to the retailer generally is not. Record the settlement anyway.

Live determination

Computed is not collected.

SKU

Destination

Computed

6.44 USDC

Collected

0.00 USDC

402 amount

99.00 USDC

Washington would tax this class at the statewide rate of 6.500% = 6.44 USDC. SSDF is not registered to collect there, so collected remains 0.00 and the x402 amount is unchanged.

RCW 82.04 / 82.08; digital products including digital automated services

Washington

WASST

Digital products — data, facts, images, information, sounds — are taxable regardless of permanent or nonpermanent rights. SST member. A 2025–26 expansion also watches more software classes.

RCW 82.04 / 82.08; digital products including digital automated services

Nexus: $100,000
Lookback: current or prior
Digital good: tax
Software: tax
SaaS: tax
Service: exempt
Statewide rate: 6.500% · local not computed

GET /api/tax/WA

Rounding

Tax is computed on the USD-cent SKU price, then rounded half-up to $0.01. USDC is 6 decimals: $0.01 = 10,000 atomic units. Amounts under $0.005 of tax round to 0.00. Current SSDF SKUs are all ≥ $19; the sub-cent rule is for agents, not this catalog.

AgentTax

AgentTax is a third-party x402 tax calculator. SSDF does not call it, does not resell it, and does not mock a live key. A merchant that is actually registered in the destination can put tax on the 402 amount. SSDF is not that merchant in this build.

BasisGuard

BasisGuard is the income-tax clerk. SSDF records destination and sales-tax math. BasisGuard records lots, citations, and CPA sign-off. Same company. Different ledgers. SSDF does not call BasisGuard on checkout and does not mint a Passport as a tax opinion.

basisguard.site

SSDF INC is a Florida C-Corp. Electronically delivered SKUs are not Florida sales-taxable. SSDF does not collect out-of-state tax in this build. The engine records what would be due if registered. It does not add tax to the x402 maxAmountRequired until that flip. SSDF INC is the merchant of record, not a digital-asset broker. Form 1099-DA is filed by brokers (exchanges, hosted wallets, certain payment processors) for sales or exchanges of digital assets. Direct USDC paid to a retailer without a third-party broker is generally not a 1099-DA issued by the retailer (Treas. Reg. §1.6045-1(b)(12) Examples 12–13). Coinbase Business, as custodian of hosted checkout, may have its own broker obligations. Qualifying stablecoins have de minimis / aggregate reporting. SSDF records wallet, amount, timestamp, SKU, and destination for its own books — not because it is a 1099-DA filer. Missing or invalid destination. Florida origin electronic delivery is exempt. The order is flagged unsourced for nexus watch. SSDF does not guess the buyer's state from IP, wallet, or User-Agent. This is not tax advice.