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S.F. No. 1842 - Sales Tax Exemption for Presentations Accessed as Digital Audioworks or Digital Audiovisual Works (as Proposed to be Amended by the A-1 Amendment)
 
Author: Senator Ann H. Rest
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 16, 2014



 

This bill provides that live or pre-recorded presentations accessed as a digital audio work or digital audiovisual work, such as a seminar or course, are exempt from sales tax if the in-person presentation is not subject to sales tax.  Participants must be connected electronically and must be able to discuss information with each other and the presenter.  For presentations that may be accessed both electronically and in-person, any limitations on the amount of interaction when the presentation occurs must be the same for participants accessing the presentation electronically as for those attending in person. 

Effective for sales and purchases made after June 30, 2014.

 
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