Digital goods used noncommercially

From the 2024 DOR Tax Exemption Study

82.12.0208(4)(a)(i) - Digital goods used noncommercially Description The use tax is not imposed upon the use of digital goods that are of a noncommercial nature, such as personal emails. Purpose To protect the sales and use taxes base, establish certainty in the tax code, maintain conformity with the streamlined sales and use taxes agreement, and encourage economic development. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing this exemption would not increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Individuals using digital goods noncommercially are not subject to use tax, therefore repealing this exemption results in no impact. Data Sources None Additional Additional Information Information Category: Individuals Year Enacted: 2009 Primary Beneficiaries: Individuals who send emails or otherwise use digital goods noncommercially Taxpayer Count: Unknown P