Issue
You purchased Heroku services and are not sure whether Heroku collected sales tax or whether your state requires you to pay use tax.
Resolution
Heroku does not collect your state's sales tax. Sales or use tax may be due on certain purchases that may not be collected by the Seller. Your state's law requires a purchaser to review untaxed purchases and, if any tax is owed, file a use tax return and pay any tax due.
For more information on your sales or use tax reporting obligations, visit https://www.heroku.com/salestax