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Sales Tax State Taxes Digital Goods

Clark Hill PLC

Colorado Court of Appeals rules Netflix subscriptions are “Tangible Personal Property” and taxable under Colorado law

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In a significant victory for the Colorado Department of Revenue, the Colorado Court of Appeals ruled this week that Netflix subscriptions are “tangible personal property” and therefore taxable under Colorado law, reversing a...more

Akerman LLP - SALT Insights

Taxing the Intangible: Applying Conventional Definitions to Modern Digital Products

In an ongoing battle against Netflix Inc., the Colorado Department of Revenue has argued that the historical definition of “tangible personal property” is sufficiently broad as to encompass digital goods — including streaming...more

DLA Piper

United States - VAT: States Searching for Uniform Solution to Tax Digital Products - Monthly Indirect Tax Alert – January 2025

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Digital goods are currently taxed in 31 states. The large market states where such products and services are generally not subject to tax, include California, Florida, Illinois, Massachusetts, New York and Virginia....more

Eversheds Sutherland (US) LLP

Georgia’s 2023 legislative session ends with significant tax legislation

During the 2023 legislative session, the Georgia General Assembly passed significant tax legislation including decoupling from IRC § 174, imposing sales tax on certain digital goods, and revising eligibility for the...more

Eversheds Sutherland (US) LLP

MTC Fall Meetings - digital products, apportionment, Multistate Power of Attorney, and marketplace updates

From November 14 through 17, the Multistate Tax Commission (MTC) held its annual Fall Meetings in Little Rock, Arkansas. The MTC’s Uniformity, Executive, Strategic Planning, Audit, Litigation, and Nexus Committees met during...more

Eversheds Sutherland (US) LLP

District of Columbia imposes Wayfair nexus standard, digital goods taxation and marketplace sales tax collection requirements

On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia now subjects digital...more

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