SALT Report 2925 – The Nebraska Department of Revenue submitted a revised version of their Streamlined Sales and Use Tax Agreement taxability matrix. Changes to the taxability matrix reflect that digital audiovisual works, digital audio works, and digital books when sold to users other than the end user are now marked as non-taxable. Prior to this revision, the taxability matrix indicated that these digital products were taxable.
For Further Information
Nebraska Department of Revenue – Revised Taxability Matrix August 27, 2013