- Virtual Currency: Sales of virtual currency are not subject to sales tax; however, if the virtual currency is used to purchase taxable goods or services, tax applies to the value of the transaction.
- Non-Fungible Tokens (NFTs): NFTs are taxable under Minnesota sales and use tax when the underlying goods or services they represent are also taxable in the state.
- Webinar Charges: Charges for live or pre-recorded webinars are generally taxable unless they meet specific criteria, including electronic access, interactive participation, and equal interaction limits for both online and in-person attendees. Other specified digital products and digital codes are typically taxable, with detailed explanations and sourcing rules provided by the Department.
Source Deloitte
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