With states looking for ways to increase revenue, a natural source may be the burgeoning area of digital goods and services. It is reasonable to ask, therefore, how states apply their sales and use tax provisions to these digital goods and services.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/2PuCap8dAHs/SALT_June2014.aspx
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