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Are sales of digital goods in Wisconsin subject to Wisconsin sales and use tax?

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Are sales of digital goods in Wisconsin subject to Wisconsin sales and use tax?

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Effective October 1, 2009, Wisconsin’s sales and use taxes apply to the sales of and the storage, use, or other consumption of digital goods. The term “digital goods” refers collectively to “specified digital goods,” “additional digital goods,” and “digital codes” as defined under Wisconsin’s sales and use tax laws.

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