We are Polar, a billing platform built for the intelligence era. Our mission is to provide the financial infrastructure that helps modern software companies monetize products with less complexity and more flexibility. We focus on software businesses, including B2B SaaS, consumer software, and games, and our platform is designed around the needs of digital-first products rather than physical goods or human services. This focus allows us to support the kinds of businesses that need fast-moving, developer-friendly monetization tools. A core part of what we do is act as a Merchant of Record, taking on the liability of international sales taxes globally so our customers can focus on building and growing their products instead of managing cross-border tax complexity. Our services are built to simplify recurring billing, global selling, and payment operations for software teams. We also provide a platform for selling software, SaaS, digital products, and premium access content such as courses, subscriptions, and community or repository access. This makes it possible for creators and software companies to monetize a wide range of digital offerings through one system. Polar Software, Inc. is based in Dover, Delaware, United States, according to our privacy policy contact information. We operate as a software company, building infrastructure that helps other software companies streamline commerce and compliance. Our product and policies show that we are designed for digital businesses operating in a global, internet-native market, with particular emphasis on software monetization and compliance handling for online sales.