Legal Resources

Tax Reform Frequently Asked Questions

What is taxed under R.C. 5739.01(B)(12), “specified digital products” ?

Items, including but not limited to, 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.