Rentals of movies delivered by satellite transmission or otherwise delivered electronically are not subject to sales tax. These rentals are considered to be sales of intangible property.
Rentals of movies in a tangible format such as tapes or disks are subject to sales tax as sales of tangible personal property, unless otherwise exempt. When rents a movie from the film studio by receipt of a hard drive, purchasing the movie in a tangible format. The hard drive is tangible personal property regardless of the fact that must receive an electronic key to convert the digital.
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