Provision record
OpenAI · OpenAI Business Terms · View original document ↗

Customer must gross-up payments for required withholding taxes

Common · 220 of 343 platforms
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This analysis describes what OpenAI's agreement states, permits, or reserves. It does not constitute a legal determination about enforceability. Regulatory applicability and practical outcomes may vary by jurisdiction, enforcement context, and individual circumstances. Read our methodology

How other platforms handle this

Baseten

Customer will make all payments of Fees to Baseten free and clear of, and without reduction for, any withholding taxes; any such taxes imposed on payments of Fees to Baseten will be Customer's sole responsibility...

Anyscale

Customer is responsible for all sales, use, ad valorem and excise taxes, and any other similar taxes, duties and charges of any kind imposed by any federal, state, multinational or local governmental regulatory authority...

xAI

Fees are exclusive of taxes, and Customer is required to pay any sales, use, value-added withholding, or similar taxes or levies, whether domestic or foreign, other than taxes based on the income of xAI.

See all platforms with this clause type →
▸ View Original Clause Language DOCUMENT RECORD
"
If any such deduction or withholding is required by law, Customer shall increase the payment to OpenAI, or to Customer's reseller, so that the net amount received equals the amount invoiced.

Excerpt from OpenAI's Business Terms

Provision details

Document information
Document
OpenAI Business Terms
Entity
OpenAI
Date stated by the document
Jan. 1, 2026
As printed in OpenAI’s text (version CA-V-005893), not a ConductAtlas date.
Tracking information
First captured by ConductAtlas
May 11, 2026
Text quoted from version
CA-V-005893, captured Aug. 19, 2026
Record ID
CA-P-059998
Document ID
CA-D-000755
Evidence Provenance
Source URL
Wayback Machine
Extracted-text SHA-256 (version CA-V-005893)
1cc366f826c69516bc259f5ee292276978dd55241531317edd17557ff0a256bf
Analysis generated
July 9, 2026 03:44 UTC
Methodology
Evidence
✓ Excerpt found in version CA-V-005893, captured Aug. 19, 2026 (checked Oct. 5, 2026)
Citation Record
Entity: OpenAI
Document: OpenAI Business Terms
Record ID: CA-P-059998
Version: CA-V-005893
Captured: 2026-08-19 00:04:46 UTC
SHA-256: 1cc366f826c69516…
URL: https://conductatlas.com/platform/openai/openai-business-terms/provision/CA-P-059998/customer-must-gross-up-payments-for-required-withholding-taxes/
Accessed: Nov. 3, 2026
Permanent archival reference. Stable identifier suitable for legal filings, compliance documentation, and research citation.
Classification
Categories

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Frequently Asked Questions

What does OpenAI's Customer must gross-up payments for required withholding taxes clause do?

The clause states: “If any such deduction or withholding is required by law, Customer shall increase the payment to OpenAI, or to Customer's reseller, so that the net amount received equals the amount invoiced.”

How many platforms have this type of clause?

ConductAtlas has identified this type of provision across 220 platforms. See the full comparison.

Is ConductAtlas affiliated with OpenAI?

No. ConductAtlas is an independent monitoring service. We are not affiliated with, endorsed by, or sponsored by OpenAI.