Examples of Specified digital products in a sentence
Specified digital products such as digital audio visual works, digital audio works, digital books, movies, music downloads, and ringtones which are delivered electronically, are not subject to tax, as they are not considered to be prewritten computer software.
Arkansas Code § 26-52-437(a)(1), concerning the definition of "instructional materials" for purposes of the sales tax exemption for textbooks and instructional materials for public schools, is amended to add an additional subdivision to read as follows: (G) Specified digital products and a digital code that contains instructional information designed to be presented to students as part of a course of study.
Specified digital products currently include only digital audio works (e.g., songs, spoken-word recordings, or ringtones), digital audiovisual works (e.g., movies), and digital books.
Specified digital products means:• Digital Audio-Visual Works: A series of related images which impart an impression of motion when shown in succession, together with accompanying sounds, if any.• Digital Audio Works: Works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.• Digital Books: Works that are generally recognized in the ordinary and usual sense as books.
Sales by each controlled participant in the business activities in which covered intangibles are exploited may be used as an indirect basis for measuring its anticipated benefits.