Oracle Cloud Marketplace Paid Listings: Tax and Market Place Transactions by Publisher Policies

This document describes the current tax policies applicable to your Paid Listings on the Oracle Cloud Marketplace. Oracle may change these policies at its sole discretion. Please read these policies carefully as they contain important tax information.

For the purpose of these policies, the Pilot Oracle Cloud Marketplace Publisher Oracle Billing Agreement you have entered into with Oracle shall be referred to as “the Agreement.” In the event of any conflicts between the terms of the Agreement and these policies, the terms of these policies shall control.

Effective Date: August 30, 2019

Last Updated: October 21, 2019

Market Place Transactions by Publishers Policy

Transactions under the Pilot Oracle Cloud Marketplace Publisher With Oracle Billing Agreement do not include orders by Publishers or their affiliates for Oracle Tech Cloud or third party products, whether ordered using Oracle's universal credit or pay as you go ordering models.

Tax Policy

  1. Responsibility for U.S. Sales and Use Taxes or other similar U.S. transaction based taxes (collectively referred to as “U.S. Sales Taxes”) pertaining to the Marketplace Content
    1. In the District of Columbia (“D.C.”), Tennessee, and the U.S. States where the Marketplace Facilitator Laws are in effect or notified to be in effect and impose an obligation on the marketplace facilitator to collect and remit the U.S. Sales Taxes on behalf of the marketplace sellers (hereinafter referred to as “MPF U.S. Jurisdictions”) –

      For the purposes of U.S. Sales Taxes, Oracle is the marketplace facilitator, and You are the seller on record relating to a transaction with a Billing Customer(s) for the Marketplace Content in D.C., Tennessee and the MPF U.S. Jurisdictions. Since Oracle is obligated to collect and remit the U.S. Sales Taxes as a marketplace facilitator, You will provide Oracle with information regarding the taxability of the Marketplace Content, including but not limited to whether the Marketplace Content is treated as a cloud service or a software license for electronic download. Oracle will charge, collect and remit the U.S. Sales Taxes in D.C., Tennessee and the MPF U.S. Jurisdictions, on behalf of You based on the classification of the Marketplace Content provided by You. Where required by law, Oracle will provide You with a statement of the U.S. Sales Taxes collected and remitted on Your behalf. The current list of the MPF U.S. Jurisdictions are attached as Appendix A.

    2. In U.S. States other than those specified in Section 1(i) above –

      For all U.S. States other than those specified in paragraph 1(i) above, You are the seller on record, and Oracle will act as the collection agent for a transaction between You and a Billing Customer(s). You will provide Oracle with information regarding the taxability of the Marketplace Content, including but not limited to, whether the Marketplace Content is treated as a cloud service or a software license for electronic download. Oracle will collect U.S. Sales Taxes from the Billing Customer(s) on behalf of You in the states in which U.S. Sales Taxes apply based on the classification of the Marketplace Content provided by You. Oracle will provide to You a statement of the U.S. Sales Taxes collected on Your behalf before the 20th of the month following the month of the transaction with a Billing Customer(s), and the tax collected for Your own remittance. You will be responsible for remitting the U.S. Sales Taxes to the appropriate tax authorities thereafter.

    3. In all U.S. States –

      Oracle does not guarantee or provide any warranties to You as to whether Oracle’s collection and/or remittance of the U.S. Sales Taxes on behalf of You is sufficient to satisfy Your U.S. Sales Taxes obligations or other responsibilities for transaction taxes. You agree to reimburse Oracle for any U.S. Sales Taxes related liabilities in the event of an audit by a tax authority and for refunds demanded by a Billing Customer(s) that cannot be recovered by Oracle from the relevant tax authority. These policies will be updated from time to time, including when a U.S. State changes, adopts or revises Marketplace Facilitator Laws, or brings other changes to marketplace facilitator’s obligations.

  2. Responsibility for All Other U.S. Taxes (other than U.S. Sales Taxes covered by Section 1 above) as applicable in the U.S. pertaining to the Marketplace Content

    Withholding income tax - You will provide Oracle with information regarding the taxability of the Marketplace Content, including but not limited to whether the Marketplace Content is treated as a cloud service or a software license for electronic download. If Oracle is required to withhold any income taxes pursuant to the classification of the Marketplace Content provided by You, Oracle will:

    1. deduct such withholding income taxes from the amount otherwise owed to You,
    2. pay the appropriate taxing authority, and
    3. deliver to You an official receipt or other evidence of payment for any taxes withheld. You must provide accurate information regarding Your tax profile as requested by Oracle.
  3. Responsibility for All Non-U.S. Taxes that are applicable outside of the U.S. pertaining to the Marketplace Content

    Oracle is not responsible for collecting, reporting or remitting any taxes that are applicable outside the U.S. in relation to a transaction with any Billing Customer(s) located outside the U.S. for the Marketplace Content, including sales, use, excise, import, export, value-added, withholding and other taxes and duties assessed, incurred or required to be collected.

  4. Responsibility for All Taxes (U.S. and Non-U.S.) pertaining to Publishing Fees

    Publishing Fees payable by You pursuant to the Agreement are exclusive of all sales, use, and similar taxes. You will pay any taxes that are imposed and payable on Publishing Fees. All payments or deemed payments made by You to Oracle under the Agreement will be made free and clear of any deduction or withholding (including, but not limited to, cross-border withholding taxes), as may be required by law. If any such deduction or withholding is required on any payment, You will pay such additional amounts as are necessary so that the net amount received by Oracle is equal to the amount due and payable. Except as otherwise provided in this policy, You agree that Oracle is not obligated to determine whether taxes that are Your statutory obligations as per the applicable tax laws, apply, and Oracle is not responsible for collecting, reporting, or remitting any taxes arising from any transaction that are Your statutory obligations as per the applicable tax laws. However, if a taxing authority requires Oracle to pay any of Your taxes (i.e., those taxes that are Your statutory liability as per the applicable tax laws), You will promptly reimburse Oracle for the amounts paid.

Appendix A

The following is a list of Marketplace Facilitator Jurisdictions in the U.S. (MPF U.S. Jurisdictions), as of August 1, 2019. This list will be updated as additional or revised marketplace facilitator laws are passed. The following states and district require Oracle to collect and remit tax on taxable sales made by You (effective on or before August 1, 2019, or effective as of the date below):

  • Alabama
  • Arkansas
  • Arizona (October 1, 2019)
  • California (October 1, 2019)
  • Colorado (October 1, 2019)
  • Connecticut
  • District of Columbia
  • Hawaii (January 1, 2020)
  • Idaho
  • Illinois (January 1, 2020)
  • Indiana
  • Iowa
  • Kentucky
  • Maine (October 1, 2019)
  • Maryland (October 1, 2019)
  • Massachusetts
  • Minnesota
  • Nebraska
  • Nevada (October 1, 2019)
  • New Jersey
  • New Mexico
  • New York
  • North Dakota (October 1, 2019)
  • Ohio (October 1, 2019)
  • Oklahoma
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • South Dakota
  • Texas (October 1, 2019)
  • Utah (October 1, 2019)
  • Vermont
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin (January 1, 2020)
  • Wyoming