Source: https://mytaxdc.wordpress.com/2019/01/03/taxation-of-digital-goods-in-the-district-of-columbia/
Timestamp: 2019-01-19 15:05:59
Document Index: 539828469

Matched Legal Cases: ['§ 47', '§9', '§9', '§9', '§47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47']

Taxation of Digital Goods in the District of Columbia | MyTax.DC.gov
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Applications Yes These sales are taxable digital goods. D.C. Code § 47-2001(d-1).
Software – Canned Yes These sales are taxable as data processing services. D.C. Mun. Regs. §9-474.4.
Software – Prepackaged Yes These sales are taxable as data processing services. D.C. Mun. Regs. §9-474.4.
Software – Customized Yes These sales are taxable as data processing services. D.C. Mun. Regs. §9-474.4.
Digital News and Digital Periodicals Yes These sales are taxable as “the furnishing of general or specialized news or current information” and as “news clipping service” under D.C. Code §47-2001(n)(1)(N)(ii).
Digital Books Yes These sales are taxable digital goods. D.C. Code § 47-2001(d-1).
Digital Audio Books Yes These sales are taxable digital goods. D.C. Code § 47-2001(d-1).
Digital Music Downloads and Streaming Yes These sales are taxable digital goods. D.C. Code § 47-2001(d-1).
Digital Video Downloads Yes These sales are taxable digital goods. D.C. Code § 47-2001(d-1).
Streaming Video Services Yes These sales are taxable digital goods. D.C. Code § 47-2001(d-1).