Idaho Amends Its Definition of Tangible Personal Property

Monday, April 6th, 2015

 
 
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Effective April 1, 2015, Idaho has amended its definition of tangible personal property. The new definition includes computer software that constitutes digital music, digital books, digital videos, and digital games with a right to permanent use. These digital goods are considered to be tangible personal property regardless of how they are delivered or accessed. Additionally, the amended definition states that a right to permanent use does not include rights that are conditioned upon continued payment.

Before the amendment, the definition of tangible personal property included all digital goods, regardless of whether there was a right to permanent use.

Also note that the definition of "digital videos" was removed from the definition of tangible personal property.

http://www.legislature.idaho.gov/legislation/2015/H0209.pdf


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