The new Tennessee law (PDF) that taxes "the retail sale, lease, licensing, or use of specified digital products transferred to or accessed by subscribers or consumers" takes effect in January 2009
Including Nebraska and Tennessee, there are 17 states, plus the District of Columbia, that tax digital downloads,Alabama, Arizona, Colorado, Hawaii, Idaho, Indiana, Kentucky, Louisiana, Maine, New Jersey, New Mexico, South Dakota, Texas, Utah, and Washington...
Tax something that does not physically exist ... how ?
