he true object test comes into play when determining the taxability of online learning plans and courses. Online learning plans are generally not subject to sales and use tax as digital goods because the true object being sold is the nontaxable service of education or training. However, these courses may be taxable when connected to job-related software or computer training at rate of 6.35% and non-job-related computer or software training at a rate of 1%.
Source: taxconnections.com
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