Effective October 1, 2008, digital works delivered electronically, such as digital audio, digital audio-visual, digital books, and digital codes, are subject to Nebraska sales and use tax if they are taxable when delivered in a tangible form. Sales are taxable when the customer acquires 1) a permanent right of use 2) a right of use that expires after a condition is met or 3) a right of use that is continuous upon regular payments. Obtaining a digital code provides that customer with a right to purchase digital products is taxable even if the user does not use it in order to receive electronic product immediately. (Revenue Ruling 01-08-03, Nebraska Department of Revenue, August 25, 2008)