In its August 2016 newsletter, the Michigan Department of Treasury has clarified that sales of digital goods, including e-books, podcasts, electronic music, and telephone ringtones, are not subject to Michigan sales tax. This applies whether the digital goods are downloaded, streamed, or accessed through a subscription service.This clarification seems to be in line with the Department of Treasury’s decision recently about the taxability of cloud transactions. See our prior tip on this topic: Michigan Clarifies Policy on Taxability of Cloud Computing. (Treasury Update, volume 1, issue 4 Michigan Department of Treasury, August 2016)