Streaming video is exceedingly common, yet challenging to tax. As a result, few states have specifically addressed its tax treatment. Historically, the problem with the taxation of digital goods (and now cloud computing) is that the sales tax was designed to be imposed on the sale of tangible personal property. The tax base has been expanded over time to include specifically enumerated services. But many digital products are a mix of an intangible product and a service. Most transactions don’t neatly fit into existing state tax laws. - ara Griffith, Forbes
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