How does Tennessee sales and use tax apply to video game digital products?

Beginning July 1, 2015, the 7% state sales and use tax and the applicable local sales and use tax rate applies to any charges for the permanent or temporary right to access video game digital products, whether the charge is on a per use, per user, per license, subscription or any other basis. The charges are taxable in Tennessee if the residential or primary business address of the person who accesses the video game digital product is in Tennessee. For more information, please read important notice 15-13.

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