Can you touch an electron? The weird metaphysics when states try to tax digital goods
In March, Alabama announced it would start taxing streaming services like Netflix and Spotify the same way it taxes rental stores that deal in physical discs. The law says that the state will levy a 4 percent tax on rentals of “tangible personal property.” So in order to tax a Netflix subscription, Alabama’s tax collectors have been forced to argue that streaming movies are somehow exactly that — tangible.

May 10, 2015 at 05:33PM
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