You misunderstand. Heroku does not avoid having to collect taxes by adding this to their receipts. They could say nothing, and every word of that statement sti

You misunderstand. Heroku does not avoid having to collect taxes by adding this to their receipts. They could say nothing, and every word of that statement still would be true, and they would still not be liable to collect the tax. Heroku is just unique in that they are telling the customer about it. I am the CIO of a $150M company. I am in charge of the sales tax processing infrastructure at this company, and I even re-wrote our billing process to comply with the various state laws. Though I am not an accountant, I know more about sales tax than I ever wanted to know. I also purchase thousands of dollars worth of online services every month. NONE of them charge tax. None whatsoever. Again, Heroku is not unique. This is true of every online service because to be required to collect tax, you must have a nexus in the state to which you are delivering a product. That used to mean merely a physical business presence. (Quill Corp. v. North Dakota, 504 U.S. 298 (1992)). But now, since the SCOTUS decision last June, it can mean an "economic nexus." But even then, this nexus is defined by the physical address to which a product is delivered. See the issue? And regarding the requirement of consumers to self-assess sales tax: This is true of everything you buy online that, if purchased in a store in your home state, would otherwise be taxed. Almost all states technically require purchasers to self-assess if the item is taxable, whether the vendor tells you about it or not. And again, as part of my job, I have to know which products we must self-assess, and which we don't have to, and fill out our purchase orders accordingly.