Vote Smart's Synopsis:

Vote to pass a bill that requires digital downloads be taxed in the same way as physical content.

Highlights:

• Requires digital downloads of all kinds including digital audio-visual works, digital audio works, and digital code to be taxed in the same way as physical content (Pt. 2, Sec. 2-1).

• Defines “digital audio-visual works” as any series of related images, together with accompanying sounds (Pt. 2, Sec. 2-1).

• Defeins “digital audio works” as digitized works that result from the fixation of a series of musical, spoken, or other sounds, including digitized sounds files that are downloaded onto a device and may be used to alert an end user about communication  (Pt. 2, Sec. 2-1).

• Defines “digital code” to mean any key, activation, or enabling code that conveys a right to obtain one or more specified digital goods or other digital goods, but exempts any code representing stored monetary value  (Pt. 2, Sec. 2-1).

• Specifies that his bill shall take effect immediately upon passage and approval by the governor  (Pt. 2, Sec. 2-1).

Full Bill Text