Are Apple purchases considered out of state purchases?

It depends. Check your receipts. States want you to report anything you bought that you did not pay sales tax on so the missing sales tax can be added to your state tax filing.

Some states have a minimum purchase amount. Others have a flat rate based on income. If your receipt shows sales tax paid then no worries. You don’t have to do anything, even if you ordered Apple products online.

If there was no sales tax charged, enter the amount (if applicable) in the section asking if you made any out of state purchases. Each state is slightly different, so follow the directions in the section.