Tax will likely vary. I noticed there was less tax charged when adding FSD during a new MY build vs a friend who went to the purchase screen on his delivered M3. He was quoted an extra $600, which matches our normal sales tax rate in NC.
Here's digital download tax info on all states, given the complexity, I wonder if Tesla just charges tax on all.
Sales Tax on Digital Goods by State
State Taxable Note
Alabama YES Digital downloads are generally considered tangible personal property and are taxable at the same rate as other tangible personal property.
Alaska NO Local taxes apply in Alaska.
Arizona YES Digital downloads are generally considered tangible personal property and are subject to gross receipts tax.
Arkansas NO Digital subscriptions are also tax exempt. Changing to taxable in 2018.
California NO If you provide a physical copy or physical storage then the sale is taxable.
Colorado YES Electronic delivery of “legal publication” newspapers are exempt, since physical copies of those same newspapers are exempt.
Connecticut YES Sales or purchases of ‘digital downloads’ from the Internet are taxed at a reduced rate of 1%.
Delaware NO
No sales tax in the state.
Florida NO If the item is sold with tangible personal property then the entire sale would most likely be subject to Florida sales tax.
Georgia NO Digital products are tax exempt in Georgia.
Hawaii YES Digital products are taxable in Hawaii.
Idaho YES Taxable if permanent right to use, Tax-exempt if leasing or renting the product.
Illinois NO Digital products are tax exempt in Illinois.
Indiana YES Includes audio works, audio visual works and books.
Iowa YES Digital products and services related to them.
Kansas NO Digital products are tax exempt in Kansas.
Kentucky YES Considered tangible personal property.
Louisiana YES Digital products are taxable in Louisiana.
Maine YES Digital products are taxable in Maine.
Maryland NO Maryland does not expressly state whether digital products are taxable or non-taxable, so it is generally assumed they are tax exempt.
Massachusetts NO Digital products are tax exempt in Massachusetts.
Michigan NO Digital products are tax exempt in Michigan.
Minnesota YES Considered tangible personal property. Student digital textbooks and instructional materials are exempt.
Mississippi YES Digital products are taxable in Mississippi.
Missouri NO Digital products are tax exempt in Missouri.
Montana NO
No sales tax in the state.
Nebraska YES Digital products and digital codes to access such products are also taxable.
Nevada NO Also includes audio-visual works, for both temporary and permanent sales.
New Hampshire NO
No sales tax in the state.
New Jersey YES Includes digital audio-visual works like movies, audio works like music and ringtones and digital books.
New Mexico YES Digital products are taxable in New Mexico. Most transactions are subject to New Mexico’s gross receipts tax (the state’s version of sales tax).
New York NO However, there are some exceptions to ebooks.
North Carolina YES Digital audio works, audiovisual works, books, magazines, newspapers, newsletters, reports or other publications, photographs or greeting cards delivered electronically are all considered tangible personal property.
North Dakota NO Digital products are tax exempt in North Dakota.
Ohio YES Digital audiovisual work, digital audio work and digital books are taxable.
Oklahoma NO Digital products are tax exempt in Oklahoma.
Oregon NO
No sales tax in the state.
Pennsylvania YES Photos, books, games and other downloads are taxable.
Rhode Island NO Digital products are tax exempt in Rhode Island.
South Carolina YES Digital products are taxable in South Carolina.
South Dakota YES Digital products are taxable in South Dakota.
Tennessee YES Digital products are taxable in Tennessee.
Texas YES Taxable as long as the item also taxable if sold in physical format.
Utah YES Digital products are taxable in Utah.
Vermont YES Digital products are taxable in Vermont, whether transferred electronically for permanent or temporary use.
Virginia NO Digital products are tax exempt in Virginia.
Washington YES Digital products are taxable in Washington. This includes downloaded digital goods like music and movies, streamed and accessed digital goods, and digital automated services.
Washington DC YES Digital products include audio/audiovisual works, e-books, digital codes, apps, games, and any other taxable tangible personal property that’s digitally delivered, streamed or accessed, purchased singly or by subscription.
West Virginia NO Digital products are tax exempt in West Virginia.
Wisconsin YES Digital goods are taxable in Wisconsin. This includes audio works, audiovisual works, books and codes used to purchase works (digital or physical) by digital means.
Wyoming YES Digital products are taxable in Wyoming. This includes digital audio works, audio visual works and books.