This bill modifies sales and use tax provisions for online transactions.
This bill:
- defines terms;
- imposes a sales and use tax for amounts paid or charged for access to digital video or audio works, including subscription-based streaming services;
- clarifies the exemption from sales and use tax for transactions subject to a multi-channel video or audio service tax; and
- makes technical changes.

Statutes affected:
Introduced: 59-12-102, 59-12-103
Enrolled: 59-12-102, 59-12-103, 59-12-104
Substitute #1: 59-12-102, 59-12-103, 59-12-104