New York Videos Delivered Over the Internet are Not Taxable

Video sales that are received by the customer electronically and downloaded to their computer are not subject to New York sales or use taxes because they are considered sales of intangible property. ( §1105(c)(1) or §1105(c)(9) of the Tax Law; TSB-A-08(22)S, New York Commissioner of Taxation and Finance, May 2, 2008)

Posted on October 9, 2008