More States Looking to Tax Downloads

Interesting reading for the day: CNet reports that more states are planning to levy sales tax on iTunes downloads. “Music is included because music downloads fit the definition of personal property,” said Jill Midkiff, a spokeswoman for the Kentucky Department of Revenue. For those of us getting a free ride, this is where we start […]

Interesting reading for the day: CNet reports that more states are planning to levy sales tax on iTunes downloads.

"Music is included because music downloads fit the definition of personal property," said Jill Midkiff, a spokeswoman for the Kentucky Department of Revenue.

For those of us getting a free ride, this is where we start to debate what property is and is not. Can files as contrained for ownership as those sold under iTunes be considered personal property?