Kentucky Governor, Steve Beshear, has signed Streamlined Sales and Use Tax (SST) Agreement legislation that conforms to the Agreement’s definitions for digital products, effective July 1, 2009. The legislation maintains Kentucky’s application of sales and use taxes on sales and uses of digital products regardless of whether the purchaser has the right to permanently use the goods, its right to access or retain the property is not permanent, or its right of use is conditioned upon continued payment. Definition of terms and amendments to definition of terms such as “sale” “use” “purchase” and “retailer” related to digital products have also been defined in the legislation. Furthermore, sourcing and bundling rules related to the sale of digital products are included. Additional regulations and rules apply. (H.B. 347, Laws 2009, effective July 1, 2009)