Examples of Specified digital products in a sentence
Specified digital products such as digital audio visual works, digital audio works, digital books, movies, music downloads, and ringtones which are delivered electronically, are not subject to tax, as they are not considered to be prewritten computer software.
Arkansas Code § 26-52-437(a)(1), concerning the definition of "instructional materials" for purposes of the sales tax exemption for textbooks and instructional materials for public schools, is amended to add an additional subdivision to read as follows: (G) Specified digital products and a digital code that contains instructional information designed to be presented to students as part of a course of study.
Sales by each controlled participant in the business activities in which covered intangibles are exploited may be used as an indirect basis for measuring its anticipated benefits.
Specified digital products" may not be construed to include prewritten computer softwareas that term is defined in subdivision g of subsection 1 of section 57-39.2-02.1.55.
Specified digital products currently include only digital audio works (e.g., songs, spoken-word recordings, or ringtones), digital audiovisual works (e.g., movies), and digital books.