Legal Resources

Tax Reform Frequently Asked Questions

What will be taxed that wasn’t taxed before?

  • Audiovisual products (such as movies), audio products (such as songs), and books delivered electronically. Tax applies to both temporary and permanent transfer (i.e., need not purchase the product for ownership). Examples are Netflix, HULU, I-Tunes, e-books for Kindle and other electronic readers.
  • The definition of “digital products” now complies with the Streamlined Sales Tax Project requirements.
  • Making these digital products taxable levels the playing field with physical goods that are currently taxed (printed books, CDs and DVDs, whether rented or owned).