SALT Report 3241–The taxability of “e-books” is discussed in TSB-A-14(1)S released on January 23, 2014. In this case the taxpayer was administering an online professional certification program for the financial industry. Based on the taxpayers specific questions regarding their current method of downloading the study materials the Department gives a detailed explanation of the application of sales and use tax. The items discussed result in the conclusion that they are not tangible personal property and therefore are not taxable on that basis, however, information services are also addressed with inconclusive results due to lack of information.
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