This page is for informational purposes only and is not tax, legal, or accounting advice. Consult a qualified tax professional before making compliance decisions. Full disclaimer
Are digital goods taxable? State by state
Downloads the buyer keeps: e-books, music, video, data files and other digital products transferred electronically. AgentTax routes downloads and data purchases to its digital good category.
The states below are the ones where AgentTax has a state-specific position on digital goods. Each answer cites the statute or ruling behind it.
| State | Answer | Key authority |
|---|---|---|
| Arkansas | Taxable (digital products) | A.C.A. 26-52-301 |
| Georgia | Taxable (permanent-use downloads) | SB 56/2023 |
| Idaho | Taxable (permanent use) | Idaho Code 63-3616(b) |
| Indiana | Taxable (permanent use) | SIB #93 (Apr. 2023) |
| Iowa | Exempt for business buyers | Iowa Code § 423.3(104) |
| Kansas | Content no; software yes | K.S.A. 79-3603 |
| Louisiana | Taxable since 2025-01-01 | La. Act 10 (2024 3d Ex. Sess., HB 8, signed 2024-12-04) |
| Maryland | Taxable at 6% | Md. Code, Tax-Gen. §11-104(l)(1) |
| Michigan | Content no; software yes | RAB 2023-10 |
| Minnesota | Taxable (audio, video, books, games) | Minn. Stat. 297A.61 |
| North Carolina | Taxable | G.S. 105-164.3(5), (33), (103) |
| North Dakota | Content no; software yes | N.D.C.C. 57-39.2-04(54) |
| Ohio | Taxable for every buyer | R.C. 5739.01(B)(12), (OOO) |
| Washington | Exempt for business-only use | RCW 82.08.0208(3)(a) |
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions.