*The State of Alabama created the simplified sellers use tax program (SSUT) under Statue § 40-23-192. The SSUT program allows eligible sellers to collect, report and remit a flat eight percent (8%) sellers use tax on all sales made into Alabama. Amazon Web Services, Inc. collects the simplified sellers use tax on sales to Alabama customers and remits the tax on behalf of Alabama customers to the Alabama Department of Revenue. The Alabama simplified sellers use tax program account number for Amazon Web Services, Inc. is: SSU-R009666032.

** AWS does not charge Colorado state level sales tax on most services; however, several AWS services are subject to Colorado city level sales taxes in a number of Colorado cities and/or counties.

*** AWS is a Qualified High Technology Company (QHTC) in the District of Columbia and, as such, certain sales within the District by AWS are not considered taxable sales at retail.

**** Under New Jersey law, sales of prewritten software delivered electronically and used directly and exclusively in the conduct of the purchaser’s business are exempt from sales tax. We assume all New Jersey purchasers use AWS’s services exclusively in their business.

***** Under Ohio law, AWS services may be taxable when purchased by an Ohio customer and used in business. We assume all Ohio purchasers use AWS’s services exclusively in their business. However, if services are purchased for non-business use the Ohio purchaser should submit an exemption form to AWS via the

****** Under Puerto Rico law, most AWS services are taxable at a 4% sales tax rate when purchased by a registered Puerto Rican merchant. We assume all Puerto Rico purchasers are merchants and use AWS’s services exclusively in their business. However, if services are purchased by an individual or non-merchant for use in Puerto Rico the purchaser is responsible for any additional sales tax due.