State Tax Agency Information

Selected State Tax Agency Information –

Tax Imposition Related to Digital Products Generally

• Arizona – PLR 21-003 – Data on an Electronic Spreadsheet is Tangible Personal Property  and H. 2204 on Virtual Currency and NFTs
• Arkansas – Candy, Soft Drinks, and Digital Products
• California – Graphic Design, Printing, and Publishing (with info on when digital items are taxed)
• Colorado – Definition of “tangible personal property” inclusive of digital goods
• Connecticut – Sales and Use Taxes on Digital Goods and Canned or Prewritten Software
• District of Columbia – Digital Goods Sales Taxability Chart
• Florida – Communications Services Tax
• Idaho – Idaho Sales & Use Tax Administrative Rules
• Illinois – ST-23-0011-GIL – Taxability of Computer Software
• Indiana – Application of Sales Tax to the Sale, Lease, or Use of Computer Hardware, Computer Software, and Digital Goods
• Iowa – Taxation of Specified Digital Products, Software, and Related Services and Notice of Intended Action
• Kentucky – Imposition of Sales Tax
• Louisiana – Definition of Tangible Personal Property
• Maine – Instructional Bulletin No. 56 – Telecommunications
• Maryland – Business Tax Tip #29 Sales of Digital Products and Digital Codes
• Michigan – Guidance for when sales and use tax applies to sales of software and digital goods
• Minnesota – Computer Software and Digital Products
• Mississippi – Notice to purchasers of computer software and/or computer software services
• Missouri – Letter Ruling – Digital Copies of Medical Records Sent Electronically are not subject to Sales Tax
• Nebraska – Revenue Ruling – Retail Sales of Digital Media
• New Jersey – Specified Digital Products & New Jersey Sales Tax and TAM on Convertible Virtual Currency
• North Carolina – Certain Digital Property
• Ohio – Sales and Use Tax – Digital Products
• Pennsylvania – Tax on Digital Products
• Tennessee – SUT-65 – Specified Digital Products
• Texas – Guidance on the taxability of electronic games and associated content
• Vermont – Guidance on Tax on Pre-Written Software
• Washington – Digital Entertainment and Digital Products and Interim Statement on NFTs
• Wisconsin – General Information on Digital Goods

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