§301.6. Digital products
A. Nexus. For purposes of the taxes imposed under this Chapter and Chapters 2-A
and 2-B of this Subtitle, the department shall not consider a person's ownership of, or rights
in, digital products residing on servers located in this state in determining whether the person
has substantial nexus with this state. For purposes of this Section, "substantial nexus" means
the requisite connection that a person has with a state to allow the state to subject the person
to the state's taxing authority, consistent with the commerce clause of the United States
Constitution.
B, C. Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.
Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 384, §7, eff.
June 20, 2025.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 10, §5, which provides that in case of
conflict between Acts 10 and 11, Act 11 controls.