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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.”
Does the Microsoft account get taxed?
Your final price for stuff you buy at Microsoft Store is the same regardless of how you pay for it. That includes taxes.
Is there an exception to the Microsoft account getting taxed?
Exceptions would be if you live somewhere where the tax is collected when the gift card is bought, then you won’t be charged tax when you buy stuff with it.

Question: what does the account let me do
Self-contained rewrite: What does the Microsoft account let me do?