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Should a CA based company apply sales tax on web development services rendered to a Belgian company?

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Should a CA based company apply sales tax on web development services rendered to a Belgian company?

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In CA (and entire US, I believe) there is no sales tax on services (ie: no tangible goods). However, a Belgian freelancer would charge 21+% in taxes on top of their invoice, no matter if they sold a service or an actual item.

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