Is software, electronic magazines, clipart, program code, or other downloaded material taxable to Nevada residents?
No. Products from the internet, BBS, or other networks downloaded directly onto your computer (home or office) are not subject to Nevada Sales or Use Tax. However, products ordered via the internet and shipped into Nevada are taxable, as well as any software transferred via a disk (floppy, CD-ROM, etc). A box of software or other product shipped to customers in this state is physical, tangible personal property. Electronic download of software and other information is not currently viewed as ‘physical’.
