Colorado District Court Rules Streaming Services Not Subject to Sales and Use Tax

• Colorado district court ruled that streaming services are not subject to sales and use tax
• Court found that legislature did not intend to tax streaming services as tangible personal property
• Legislature’s use of term “corporeal” indicated taxation was limited to items that could be seen and touched
• Streaming service could be seen but not touched, therefore not subject to tax

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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