On April 21, 2022, the Connecticut Department of Revenue issued Ruling No. 2022-2 determining that online learning plans are not taxable digital goods. The company provides numerous learning plans that convey educational needs through virtual learning and on-demand digital courses that offer video lessons to teach academic subjects as well as professional topics and vocational licensure preparation courses. The company’s program is obtained by a computer or mobile device application. As stated in the ruling, “The learning plans that the Company offers on its Platform are not generally subject to sales and use taxes as digital goods because their true object is a nontaxable service that is related to education or training.” The state of Connecticut imposes sales tax on retail sales of tangible goods, and digital goods are considered “tangible personal property.” The Connecticut Department of Revenue concluded that although learning plans are free of sales tax given the true object of non-taxable specific training services, in some cases the learning plans may be considered taxable job-related training, computer training and or software training that are specifically enumerated as taxable services in Connecticut. (Connecticut Department of Revenue, Ruling No.2022-2, effective April 21, 2022)