Boom Learning's physical offices are located in Washington State, in the City of Kirkland. Our sellers are wholesalers, not retailers, for sales made on Boom Learning. The point of sale for Boom Learning is upon the purchase of a membership or points package.
What Boom Provides
- Free software as a service (the Editor and Player)
- Paid software as a service sold as digital access codes (points)
- Free and paid data processing services (memberships) for student performance management.
Sales and use taxability of our services varies from state to state. Some states impose sales and use tax on all elements, others only on our software as service elements (points). We collect sales tax at the point of purchase where we are required to collect it and where we have nexus with the taxing state. Click here to make a tax-exempt purchase.
A sale by Boom Learning to you is subject to use tax in your state unless
- the item is excluded from sales tax or your state has no sales tax, or
- we collected sales tax,
- an exemption applies to your purchase.
There is no exemption based on the fact that a purchase is made over the internet.
Use tax must be paid annually as required by the law in your state.
States Where We Currently Collect Tax (Last update Jan 14th 2021). If we did not collect sales tax from you in 2020 and you are not a tax-exempt purchaser, speak with your tax accountant about your use tax filing requirements.
- New York
- Rhode Island
- South Carolina
- South Dakota
- West Virginia
- Washington DC
States Where Our Services are Not Taxable Retail Sales (last updated Jan 13th 2021) As of the last updated date, we have confirmed that neither our data processing services nor our software-as-a-service elements were taxable as retail sales in these states:
- New Jersey
- North Carolina
This is not meant as legal advice and you should consult your tax advisor.
States Where You Owe Use Tax
If you are a buyer in one of these states you will need to file a use tax return on your Boom Learning purchase. These are the states that offer no tax exemption for schools, that tax all elements of Boom Learning, and for which we do not collect tax at the point of sale (New Mexico does not impose a traditional sales tax). You can find your purchase record for the year here.
- New Mexico