United States of America: Publication of TSD-445 elaborating sales and use tax obligation for streaming services
Description
Publication of TSD-445 elaborating sales and use tax obligation for streaming services
The West Virginia State Tax Department published TSD-445, sales and use tax for streaming services. In the document, the department clarifies that the provision of streaming falls under the sales and use tax and that there is no exception for it. Furthermore, the Department distinguishes streaming from the sale and rental of digital products.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
streaming service provider
Implementation Level
subnational
Government Branch
executive
Government Body
other regulatory body
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
streaming service provider
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
own content: video: streaming
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
own content: audio: streaming
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
own content: any format: streaming
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1