The Board found that the digital audio books sold by the taxpayer were akin to tangible personal property under the “essence of the transaction” test that is typically applied in the sales tax context to determine the nature of a sale.
Source: KPMG
Latest Posts in "United States"
- Colorado Ends State Sales Tax Service Fee for Sellers Starting January 2026
- Texas Ruling Highlights Risks of Outdated Tax Standards for Digital and Technology Service Providers
- Sales Tax Compliance for Trade Show and Event Vendors: Navigating Nexus and Temporary Permits
- US Announces Immediate 25% Tariff on Countries Doing Business with Iran
- Michigan Appeals Court Questions Tax Exemption for Medical Device Seller Amid Statutory Ambiguity
