CT SB00400

Adds digital products to the definition of "sale" subject to Connecticut sales and use tax, effective July 1, 2012 for sales occurring on or after that date.

Defines "digital product" as electronically transferred digital audio-visual works, digital audio works (including ringtones), or digital books, plus digital codes providing a right to obtain such products.

Excludes video programming services, video on demand, broadcasting services, and computer/data processing services from the digital product definition.

Applies sales tax to the electronic transfer of digital products when a purchaser receives a right or license to use, retain, or make a copy of the product.