[July 30, 2019] North Carolina has approved a bill that expands sales tax on digital property by eliminating the requirement that an item have a taxable, tangible corollary in order to be taxable. The bill, which goes into effect October 1, 2019, defines “certain digital property” as audio works, audiovisual works, books, magazines, newspapers, newsletters, reports, photographs or greeting cards. The bill clarifies that the term “certain digital property” reflects that only a subset of digital property is taxable in North Carolina.
A copy of the bill can be found here.
