Arkansas has issued an opinion discussing the taxability of digital subscriptions. The opinion states that digital subscriptions to serial publications, newspapers, online journals, and databases are exempt from Arkansas sales and use tax because they are neither “tangible personal property” nor “specified digital products.” Since customers are purchasing data in electronic form, the subscriptions are not taxable as tangible personal property. Because these subscriptions do not meet the state’s definitions of “digital audio works,” “digital audio-visual works,” or “digital books,” they are not taxable as “specified digital products.” (Revenue Legal Opinion no. 20180720, Arkansas Department of Finance and Administration, August 10, 2018)