Tennessee – Online Gaming and Digital Content

SALT Report 3172 – Tennessee recently issued DOR Letter Ruling #13-15 addressing the taxability of online gaming and other digital content.  Various scenarios including access to software, downloading software,  notional dollar value cards, points cards and subscription cards are addressed with varying degrees of taxability under the described circumstances.  Basically, access to software was concluded to be a nontaxable service while downloading the software would be subject to tax.

For Further Information:

TN DOR Letter Ruling 13-15 October 14, 2013


https://saltcpa.com/ https://validate.saltcert.com/# https://saltcert.com/forms/