Charging Tax For A Membership

WishList Member does not actually process any payments as that is handled by the chosen integrated Payment Provider. The WishList Member plugin works with many Payment Providers and each of those systems are a little different in terms of how they process payments and handle taxes.
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You have the option of integrating with a Payment Provider and they process the payments while WishList Member creates the member accounts and provides access to protected content.
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So the charging of any taxes would also be handled by the chosen online Payment Provider. Your chosen Payment Provider can provide more details and options on how taxes can be calculated and processed.