Newspapers - Eligible digital content

From the 2024 DOR Tax Exemption Study

Digital goods. Means sounds, images, data, facts, or infor- mation, or any combination thereof, transferred electronically, with certain exclusions discussed in Part 3 of this rule. The term "digital goods" includes within it the specific term "specified digital prod- ucts" (as required by the Streamline Sales and Use Tax Agreement). The sale of a digital good is generally subject to retail sales tax and retailing business and occupation (B&O) tax. (a) Specified digital products. Means electronically transferred digital audio-visual works, digital audio works, and digital books. (i) Digital audio works. These are products that result from the fixation of a series of musical, spoken, or other sounds. Digital au- dio works include ringtones, recorded or live music, readings of books or other written materials, speeches, and other sound recordings. For example, a music file in MP3 format accessed or downloaded through the internet is a digital audio work. (A) A "ringtone" is a digitized sound file that is downloaded on- to a communication device (e.g., mobile phone) and may be used to alert the user to an incoming communication such as a call or text message. (B) A ringtone does not