Conversation so far:
Is there a charge for a Microsoft account?
There are no fees for having a Microsoft account, putting money into it, or using it to buy stuff from us. In other words, it’s free.
How do i make a Microsoft account?
To create a Microsoft Account, open the Microsoft Windows Account page, and select “Create a free Microsoft account.”

Question: does the account get taxed
Self-contained rewrite: Does the Microsoft account get taxed?