On June 3, 2015, the New York State Department of Taxation and Finance (NYSDTF) issued an advisory opinion that will have a big impact on New York-based interactive entertainment companies. The opinion concluded that a retailer’s sales of various forms of digital entertainment content, including downloadable software, digital game content, access codes, subscriptions, and point cards, both at retail locations throughout New York State and through its website, are subject to New York’s sales and use tax – regardless of the method used by purchasers to access the content or the location of the hosting server.
Source: mondaq
