House Bill 170 allows for sales tax on certain digital products, namely digital downloads including music and movies. The tax does not apply to digital subscription services such as Netflix and/or internet access sevices. The tax would apply to transactions occurring on or after January 1, 2024. House Bill 170 also includes provisions regarding alcohol sales requiring that if alcohol is ordered for delivery, that it must be delivered within 25 miles of the store that the alcohol was purchased from.

SUBSTITUTE

HB 170 is now a substitute bill consisting of the former SB 344, exempting firearms, ammunition, and related accessories from sales and use tax during a specified 11 day period in October each year. Please see the legislative tracker for an additional description of SB 344.