| State | Taxable Digital Goods | Untaxable Digital Goods | .gov Source | Notes |
| Alabama | Prewritten computer software is taxable as tangible personal property; electronically delivered custom software services are not taxed | Custom software programming services are not taxed | Source | 5/20/26 |
| Alaska | No statewide sales tax; digital goods not taxed at state level | All digital goods untaxed at state level | alaska.gov | 5/20/26 |
