An initiative drafting uniform definitions for digital products and services for adoption in state sales tax codes homed in on a new model that departs from current state strategies, but has support in foreign jurisdictions.
Members of the Multistate Tax Commission’s digital products work group considered a proposed model definition of “automated digital product” Thursday for use by states seeking to expand their tax bases or manage current limitations in their tax codes. The model language was developed by a separate definitions study group, which has been examining the current state models for defining and categorizing digital products and services ...