Do you buy digital products or services? If, like most of us, the answer is yes, Pennsylvania (and most other states) want their sales tax on the purchase.Pennsylvania sales tax applies to the sale of \u201ctangible personal property\u201d (unless specifically exempted). That phrase usually means something that has form and shape; something you can touch and feel (and you can\u2019t touch and feel digital products or services). However, Pennsylvania changed its sales tax law to include as part of (usually taxable) \u201ctangible personal property\u201d a list of purchases that are electronically or digitally delivered, streamed or accessed, whether bought singly or by subscription and including maintenance, updates and support.Those taxable digital products include:\tE-books (like Kindle)\tDigital video (such as Netflix or Hulu)\tDigital audio that is downloaded or streamed (music, ringtones, podcasts, and audio books purchased from iTunes, Google Play and other services)\tSubscriptions to satellite radio and other streaming services\tDownloaded apps and games\tAdd-ons to an app or game\tSubscriptions to online games, photographs, e-greeting cards, and canned softwareOften the seller collects the sales tax, and that will become more common as the various states start requiring out of state sellers to collect Pennsylvania sales tax on sales to Pennsylvania customers. However, not all states have sales taxes, not all states require collecting sales tax on sales to customers outside the seller\u2019s state, and states may exempt sellers that do a low-level of sales with Pennsylvania customers. If you buy digital products or services and the seller doesn\u2019t collect Pennsylvania sales tax, you\u2019re required by law to pay the 6% tax by reporting it on the \u201cuse tax\u201d line on your Pennsylvania state income tax return.If you have questions about your sales tax responsibility as a Pennsylvania seller or buyer of digital products or services, your Gross McGinley business services attorney can help with your questions.Attorney Michael Henry provides tax and legal guidance to businesses and individuals throughout the Lehigh Valley.