Recent Developments in the Sales and Use Taxation of Digital Products

Duncan, Harley T.; Andre, Michelle
September 2009
Tax Executive;Fall2009, Vol. 61 Issue 5, p339
The article discusses the provision of the Streamlined Sales and Use Tax Agreement (SSUTA) on the imposition of taxes on digital products in the U.S. It reveals that SSUTA member states may not tax specified digital products including digital audio-visual works, digital audio works and digital books. It discusses the applicability of the taxability restriction to products transferred electronically. It mentions that member states that wish to tax these products must enact specified imposition language and adopt the SSUTA definition of these terms.


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