Is a flat subscription fee for online access to reference materials, library databases, and simulation programs subject to Tennessee sales tax — and did the answer change when Tennessee started taxing 'specified digital products' in 2009?

Plain-English summary

An out-of-state company sells Tennessee customers a flat subscription — the "[WRITTEN MATERIALS] Fee" — giving access through its website to a bundle of resources: reference databases and periodicals ("library content"), dictionaries and encyclopedias, and computer-simulation programs run as an "application service provider" (the programs stay on the company's own servers, never downloaded). Customers can view, download, and print the written materials. Charges aren't itemized by resource. The company asked the Department whether sales tax applies — separately for periods before and after a January 1, 2009 change in Tennessee law. The Department's answer flipped: no tax before 2009, tax after.

Before January 1, 2009 — not taxable. Tennessee taxes retail sales of tangible personal property, computer software, and specifically enumerated services (Retailers' Sales Tax Act, §§ 67-6-101 to -907). None applied here: customers got no tangible item; the simulation programs stayed on the company's out-of-state servers and were never transferred, so there was no taxable "sale" of software (§ 67-6-102(80)(A)); and while transmitting data online could look like a taxable "telecommunications service" (§ 67-6-102(92)(A)), it fell into the exclusion for data processing and information services where the customer's primary purpose is the processed data or information itself, not the transmission (§ 67-6-102(92)(B)(i)). With nothing taxable in the mix, there was nothing for the bundling rule to reach either.

On or after January 1, 2009 — taxable. Tennessee added a new tax on "specified digital products" effective that date (§ 67-6-233(a)): electronically transferred digital audio-visual works, digital audio works, and digital books (§ 67-6-102(88)). "Digital books" means electronically transferred works generally recognized as "books" — and reference works like dictionaries and encyclopedias count, while newspapers, magazines, periodicals, chat rooms, and blogs are expressly excluded (§ 67-6-102(31)). Because the subscription gives customers access to dictionaries/encyclopedias they can view, download, or print, that part of the bundle became a taxable sale of specified digital products — and it's taxable even though access is temporary/subscription-based, since the law specifically covers products "sold with rights of less than permanent use" (§ 67-6-233(b)(1)). Since the company doesn't separately itemize its charges, and at least one piece of the bundle (the digital books) is now taxable, Tennessee's bundling rule makes the entire [WRITTEN MATERIALS] Fee taxable when charged to a Tennessee customer — even though the simulation-program access and other nontaxable pieces haven't themselves changed.

What this means for you

Sellers of online subscriptions, reference content, or research tools

A flat-fee bundle that was nontaxable in Tennessee before 2009 may not be nontaxable today. If your bundle includes any electronically delivered "digital book" (reference works, fiction/nonfiction, short stories — but not periodicals, newspapers, or blogs), and you don't separately itemize that piece from the rest of the bundle, the whole subscription charge can become taxable to your Tennessee customers under § 67-6-233 and the bundling rule.

Application service providers (ASP) / hosted software vendors

Access to software that stays on your own servers and is never transferred to the customer is still not a taxable "sale" of software in Tennessee — that piece of the analysis hasn't changed. The risk here is specifically about digital content (books, audio, video) bundled alongside the software access.

Accountants and tax professionals

This is a clean illustration of how a single law change (the 2009 specified-digital-products statute, § 67-6-233) can flip a previously nontaxable bundled product into a taxable one purely by making one ingredient of the bundle taxable, combined with the bundling rule (§ 67-6-102(81)(A); TomKats Catering). Note this is a Revenue Ruling — advisory, not binding on the Department for anyone.

Common questions

Q: Was this kind of online subscription taxable in Tennessee before 2009?
A: No. None of the bundled resources were tangible property, transferred software, or an enumerated taxable service — the data/telecom angle was excluded under the data-processing/information-services exclusion (§ 67-6-102(92)(B)(i)).

Q: What changed in 2009?
A: Tennessee began taxing "specified digital products" — including electronically delivered "digital books" — effective January 1, 2009 (§ 67-6-233; § 67-6-102(88), (31)). Reference works like dictionaries and encyclopedias qualify as digital books.

Q: If only part of my bundle is a taxable digital book, is the whole subscription fee taxable?
A: Under these facts, yes — because the charges weren't separately itemized, Tennessee's bundling rule taxes the entire fee once any taxable item is mixed in (§ 67-6-102(81)(A)).

Q: Does access to hosted software (never downloaded) change the answer?
A: No — access to software that remains on the seller's own servers isn't a taxable sale of software either before or after 2009. The taxable piece here is the digital book content, not the software access.

Q: Can I rely on this ruling?
A: No. It's a Revenue Ruling — advisory only, not binding on the Department, and not something any taxpayer can rely on.

Citations and references

Tennessee statutes (Tenn. Code Ann.; 2011 codification, with pre-2009 cross-references noted in the ruling):

• §§ 67-6-101 to -907 (Retailers' Sales Tax Act)
• § 67-6-102(80)(A) (definition of "sale" — transfer of title/possession); § 67-6-102(80)(C) (sale includes furnishing of taxable things/services)
• § 67-6-102(91)(A) (tangible personal property includes prewritten computer software); § 67-6-231 (retail sale/lease/license/use of computer software taxable); § 67-6-102(20) (computer software definition)
• § 67-6-201(a)(3) (taxable services); § 67-6-205(c)(3) (telecommunications services taxable); § 67-6-102(92)(A) (telecommunications service definition); § 67-6-102(92)(B)(i) (data-processing/information-services exclusion — purchaser's primary purpose is the processed data/information)
• § 67-6-102(81)(A) (sales price = total consideration; bundled taxable + nontaxable items taxed on the full charge)
• § 67-6-233(a) (2011) (tax on retail sale, lease, licensing, or use of specified digital products, effective Jan. 1, 2009); § 67-6-102(88) (definition of "specified digital products"); § 67-6-233(b)(1)-(3) (taxable categories, including less-than-permanent-use and subscription access); § 67-6-329(d)(1) (exemption if the tangible-form equivalent would be exempt); § 67-6-102(31) (definition of "digital books" — excludes newspapers, magazines, periodicals, chat rooms, blogs)

Cases cited by the ruling:

• Covington Pike Toyota, Inc. v. Cardwell, 829 S.W.2d 132 (Tenn. 1992); Ryder Truck Rental, Inc. v. Huddleston, 1994 WL 420911 (Tenn. Ct. App. Aug. 12, 1994) (only specifically enumerated services are taxable)
• Crescent Amusement Co. v. Carson, 213 S.W.2d 27 (Tenn. 1948); Commerce Union Bank v. Tidwell, 538 S.W.2d 405 (Tenn. 1976) (intangible property on tangible storage media)
• TomKats Catering, Inc. v. Johnson, 2001 WL 1090516 (Tenn. Ct. App. Sept. 19, 2001) (bundled taxable + nontaxable items — entire charge taxable)

Source

• Landing page: https://www.tn.gov/revenue/tax-resources/legal-resources/tax-rulings.html
• Original PDF: https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-11.pdf

Original ruling text

TENNESSEE DEPARTMENT OF REVENUE
REVENUE RULING # 12-11

WARNING
Revenue rulings are not binding on the Department. This presentation of the ruling in a
redacted form is information only. Rulings are made in response to particular facts
presented and are not intended necessarily as statements of Departmental policy.
SUBJECT
The application of the Tennessee sales and use tax to charges for electronic access to
[WRITTEN MATERIALS].
SCOPE
Revenue Rulings are statements regarding the substantive application of law and statements of
procedure that affect the rights and duties of taxpayers and other members of the public. Revenue
Rulings are advisory in nature and are not binding on the Department.
FACTS
The Taxpayer is [REDACTED]. The Taxpayer’s [REDACTED] services are offered both online
and [REDACTED]. The Taxpayer is incorporated and headquartered outside Tennessee.
[REDACTED].
The [WRITTEN MATERIALS] Fee is a [REDACTED] fee charged [REDACTED] that allows
[CUSTOMERS] to access a variety of information and [WRITTEN MATERIALS] through the
Taxpayer’s website. The Taxpayer does not separately itemize charges for the benefits received
by [CUSTOMERS]. [REDACTED].
Resources available through the Taxpayer’s website include, but are not limited to, the
following:1

1
2

-

[REDACTED].

-

[REDACTED].

-

Library content, which enables [CUSTOMERS] to access and research multiple
databases that contain reference sources and periodicals.2

-

Application Service Provider computer simulation programs, [REDACTED].

[REDACTED].

The library content includes access to [REDACTED], along with access to [REDACTED], dictionaries,
encyclopedias, and similar materials.
1

The computer simulation programs reside on the Taxpayer’s servers, which are located outside
Tennessee, and are not transferred to [CUSTOMERS].
[CUSTOMERS] are not required to download any software or install any computer-related
hardware in order to access the information and resources available on the Taxpayer’s website.3
In general, [CUSTOMERS] may view, download, and/or print the electronic [WRITTEN
MATERIALS].
RULINGS
1.

Is the [WRITTEN MATERIALS] Fee subject to the Tennessee sales and use tax with
respect to tax periods prior to January 1, 2009?
Ruling: No. The [WRITTEN MATERIALS] Fee is not subject to the Tennessee sales and
use tax with respect to tax periods prior to January 1, 2009.

2.

Is the [WRITTEN MATERIALS] Fee subject to the Tennessee sales and use tax with
respect to tax periods beginning on or after January 1, 2009?
Ruling: Yes. For tax periods beginning on or after January 1, 2009, the [WRITTEN
MATERIALS] Fee is subject to the Tennessee sales and use tax when charged to a
[CUSTOMER] located in Tennessee.
ANALYSIS

Under the Retailers’ Sales Tax Act, TENN. CODE ANN. §§ 67-6-101 to -907 (2011),4 the retail
sale in Tennessee of tangible personal property and specifically enumerated items and services is
subject to the sales and use tax, unless exempted by statute.
TENN. CODE ANN. § 67-6-102(80)(A) (2011) defines the term “sale” in pertinent part to mean
“any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or
otherwise, in any manner or by any means whatsoever of tangible personal property for a
consideration.”
Tangible personal property, as defined in the Retailers’ Sales Tax Act, means “personal property
that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible
to the senses.” TENN. CODE ANN. § 67-6-102(91)(A). Tangible personal property also includes
3

In some limited instances, the Taxpayer may provide [CUSTOMERS] with software that must be downloaded and
installed on the [CUSTOMERS’] computers. [CUSTOMERS] have the right to use such software during [DEFINED
TIME PERIOD] only. The Taxpayer acknowledges that the [WRITTEN MATERIALS] Fee is subject to the
Tennessee sales and use tax in such instances; this revenue ruling therefore does not address that factual scenario.
4

Due to a change in the law that will be discussed below, the Taxpayer has requested that the application of the
Tennessee sales and use tax to its [WRITTEN MATERIALS] Fee be addressed both for tax periods prior to the
January 1, 2009, effective date of the new law, and for tax periods beginning on or after January 1, 2009.
Amendments to the Retailers’ Sales Tax Act that affect the analysis for tax periods beginning on or after January 1,
2009, will be discussed in Question #2. Otherwise, the relevant law is essentially the same, except that some
sections have been renumbered. Compare, e.g., TENN. CODE ANN. § 67-6-102(85) (Supp. 2008), with TENN. CODE
ANN. § 67-6-102(92) (2011).
2

“prewritten computer software.”5 TENN. CODE ANN. § 67-6-102(84)(A). Conversely, the sale or
use of intangible intellectual property is generally not subject to Tennessee sales and use tax.6
In addition to the transfer of tangible personal property, the term “sale” also includes “the
furnishing of any of the things or services taxable” under the Retailers’ Sales Tax Act. See TENN.
CODE ANN. § 67-6-102(80)(C). One of the “things” the Retailers’ Sales Tax Act specifically
imposes sales and use taxation on is “[t]he retail sale, lease, licensing or use of computer
software in this state, including prewritten and custom computer software7 . . . regardless of
whether the software is delivered electronically, delivered by use of tangible storage media,
loaded or programmed into a computer, created on the premises of the consumer or otherwise.”
TENN. CODE ANN. § 67-6-231 (2011) (footnote added). Computer software is defined as “a set of
coded instructions designed to cause a computer . . . to perform a task.” TENN. CODE ANN. § 676-102(20).
Services are also taxable under the Retailers’ Sales Tax Act. TENN. CODE ANN. § 67-6-201(a)(3)
(2011); see also TENN. CODE ANN. § 67-6-102(80)(C). But the sales tax does not apply to all
services; rather, it only applies to retail sales of those services specifically enumerated by the
statute. See Covington Pike Toyota, Inc. v. Cardwell, 829 S.W.2d 132, 135 (Tenn. 1992); Ryder
Truck Rental, Inc. v. Huddleston, No. 91-3382-III, 1994 WL 420911, at *3 (Tenn. Ct. App. Aug.
12, 1994). One of the services subject to the sales and use tax is the furnishing of “intrastate,
interstate or international telecommunication services” for consideration, pursuant to TENN.
CODE ANN. § 67-6-205(c)(3) (2011).8 The term “telecommunications service” is defined under
TENN. CODE ANN. § 67-6-102(92)(A) as the “electronic transmission, conveyance, or routing of
voice, data, audio, video, or any other information or signals to a point, or between or among
points.” TENN. CODE ANN. § 67-6-102(92)(B)(i) excludes from the definition of
“telecommunications service,” however, data processing and information services “that allow
data to be generated, acquired, stored, processed, or retrieved and delivered by electronic
transmission to a purchaser, where such purchaser’s primary purpose for the underlying
transaction is the processed data or information.”
5

TENN. CODE ANN. § 67-6-102(70) defines the term “prewritten computer software” in pertinent part as “computer
software, including prewritten upgrades, that is not designed and developed by the author or other creator to the
specifications of a specific purchaser.” TENN. CODE ANN. § 67-6-102(70) further provides that “‘[p]rewritten
computer software’ or a prewritten portion of the computer software that is modified or enhanced to any degree,
where the modification or enhancement is designed and developed to the specifications of a specific purchaser,
remains prewritten computer software.” Note, however, that where there is a “reasonable, separately stated charge or
an invoice or other statement of the price given to the purchaser for the modification or enhancement, the
modification or enhancement shall not constitute prewritten computer software.” TENN. CODE ANN. § 67-6-102(70).
6

If intangible intellectual property is stored on tangible storage media that is sold or used in Tennessee, however,
then it does become subject to the sales and use tax, see Crescent Amusement Co. v. Carson, 213 S.W.2d 27, 29
(Tenn. 1948) (holding that rental films are tangible personal property), unless the tangible method of data transfer is
“merely incidental” to the underlying transaction. Commerce Union Bank v. Tidwell, 538 S.W.2d 405, 407 (Tenn.
1976).
7

As explained above, “prewritten computer software” is also subject to sales and use taxation as tangible personal
property. See TENN. CODE ANN. § 67-6-102(91)(A).
8

The Taxpayer’s services cannot be characterized as any other type of service that is taxable under the Retailers’
Sales Tax Act; this revenue ruling therefore does not discuss any specifically enumerated services other than
telecommunications services.
3

However, a nontaxable service or item may be subject to taxation when charges for the
nontaxable service or item are included in the sales price of a taxable good or service.
Specifically, TENN. CODE ANN. § 67-6-102(81)(A) provides that the sales price of a good or
service equals the “total amount of consideration . . . for which personal property or services are
sold,” with no deduction for the seller’s costs or charges by the seller for services necessary to
complete the sale. Thus, if taxable goods or services and nontaxable goods or services are sold
together for a single charge, the entire charge is generally subject to taxation. See Tomkats
Catering, Inc. v. Johnson, No. M2000-03107-COA-R3-CV, 2001 WL 1090516, at *2 (Tenn. Ct.
App. Sept. 19, 2001).
1.

PERIODS PRIOR TO JANUARY 1, 2009

The [WRITTEN MATERIALS] Fee is not subject to Tennessee sales and use tax with respect to
tax periods prior to January 1, 2009.
The [WRITTEN MATERIALS] Fee is subject to the Tennessee sales and use tax under the
relevant provisions of the Retailers’ Sales Tax Act in effect prior to January 1, 2009, if the
charge was made with respect to: 1) the retail sale of tangible personal property and/or computer
software;9 2) the furnishing of a taxable service; and/or 3) the furnishing of an otherwise
nontaxable good or service that is bundled with a taxable good or service.
First, no retail sale of tangible personal property occurs in Tennessee when the Taxpayer charges
[CUSTOMERS] in Tennessee the [WRITTEN MATERIALS] Fee, which allows
[CUSTOMERS] to access electronic [WRITTEN MATERIALS] through the Taxpayer’s
website.
The facts indicate that [CUSTOMERS] do not receive any tangible items in exchange for the
[WRITTEN MATERIALS] Fee. Additionally, the furnishing of access to the computer
simulation programs is not taxable as a sale of computer software in Tennessee because the
Taxpayer offers the programs as an application service provider. Importantly, the computer
simulation programs remain on the Taxpayer’s servers located outside the state of Tennessee at
all times, and are never transferred to, downloaded to, or installed on the [CUSTOMERS’]
computers. The Taxpayer always retains full control over the computer simulation programs and
does not transfer title or possession of the programs to the [CUSTOMERS] at any time. See
TENN. CODE ANN. § 67-6-102(80)(A). Rather, access to and the use of the computer simulation
programs takes place entirely over the Internet. Because title, possession, and control of the
computer simulation programs always reside with the Taxpayer, no sale occurs for Tennessee
sales and use tax purposes.
Second, the provision of electronic [WRITTEN MATERIALS] in exchange for the [WRITTEN
MATERIALS] Fee does not constitute a taxable service for Tennessee sales and use tax
purposes.

9

Because part of the definition of “prewritten computer software” includes “computer software,” computer software
is discussed in conjunction with tangible personal property even though there are separate bases for sales and use
taxation.
4

The process of accessing the [REDACTED], reading materials, [REDACTED], library content
and databases involves the electronic transmission of data between points, and could be
characterized as a taxable telecommunications service under TENN. CODE ANN. § 67-6102(92)(A). Nevertheless, the provision of electronic [WRITTEN MATERIALS] is excluded
from the definition of “telecommunications service” because the data is stored and electronically
retrieved by [CUSTOMERS] whose “primary purpose for the underlying transaction is the
processed data or information.” See TENN. CODE ANN. § 67-6-102(92)(B)(i). Therefore,
providing access to electronic [WRITTEN MATERIALS] in exchange for a [WRITTEN
MATERIALS] Fee is not a taxable service for purposes of the Tennessee sales and use tax.
Finally, because providing electronic access to [WRITTEN MATERIALS] in exchange for a
[WRITTEN MATERIALS] Fee does not implicate the Tennessee sales and use tax for the sale
of tangible personal property, for the sale of computer software, or for the sale of a taxable
service, there is no way that the Taxpayer can furnish an otherwise nontaxable good or service
that is bundled with a taxable good or service.
Consequently, the Taxpayer’s [WRITTEN MATERIALS] Fee is not subject to the Tennessee
sales and use tax for periods prior to January 1, 2009.
2.

PERIODS BEGINNING ON OR AFTER JANUARY 1, 2009

The [WRITTEN MATERIALS] Fee is subject to Tennessee sales and use tax for periods
beginning on or after January 1, 2009, when charged to a [CUSTOMER] located in Tennessee.
[REDACTED].
In 2008, the Tennessee General Assembly amended the Retailers’ Sales Tax Act to include
TENN. CODE ANN. § 67-6-233(a) (2011), effective January 1, 2009.10 This provision imposes the
sales and use tax on the “retail sale, lease, licensing or use of specified digital products
transferred to or accessed by subscribers or consumers” in Tennessee.11 The term “specified
digital products” is defined under TENN. CODE ANN. § 67-6-102(88) as “electronically
transferred12 digital audio-visual works, digital audio works and digital books.” (footnote added).
Taxable retail sales, leases, licensing, or use of specified digital products include: “[s]pecified
digital products sold with rights of permanent use and specified digital products sold with rights
of less than permanent use”; “[s]pecified digital products sold with rights of use conditioned
upon continued payment by the subscriber or purchaser”; and “[s]ubscriptions to, access to or the
purchase of a digital code for receiving or accessing specified digital products.” TENN. CODE
ANN. § 67-6-233(b)(1)-(3). The General Assembly included an exemption, however, for the
“sale at retail, use, consumption, distribution and storage for use or consumption” of any
10

See Act of May 15, 2008, ch. 1106, §§ 19-20, 2008 Tenn. Pub. Acts 832, 837-38 (codified at TENN. CODE ANN.
§§ 67-6-233, -329(d) (2011)).
11

The tax applies to retail sales in Tennessee, “indicated by the residential street address or the primary business
street address of the subscriber or consumer.” TENN. CODE ANN. § 67-6-233(g).
12

“Electronically transferred” means “obtained by the purchaser by means other than tangible storage media.”
TENN. CODE ANN. § 67-6-102(88).
5

specified digital product “if the sale, lease, licensing and use of the equivalent in a tangible form
is exempt from taxation” under the Retailers’ Sales Tax Act. TENN. CODE ANN. § 67-6-329(d)(1)
(2011).13
[REDACTED].
Therefore, unless an exemption applies, the [WRITTEN MATERIALS] Fee will be subject to
the Tennessee sales and use tax for periods beginning on or after January 1, 2009, if the charge is
made with respect to: 1) the retail sale of tangible personal property and/or computer software;
2) the furnishing of a taxable service; 3) the retail sale, lease, licensing, or use of a specified
digital product; and/or 4) the furnishing of an otherwise nontaxable good or service that is
bundled with a taxable good or service.
For the reasons discussed above in the response to Question #1, the [WRITTEN MATERIALS]
Fee is not subject to taxation as a sale of tangible personal property, computer software, or an
enumerated service.
In the Taxpayer’s case, however, [CUSTOMERS] pay the [WRITTEN MATERIALS] Fee in
exchange for access to, among other things, specified digital products. The term “specified
digital products” includes “digital books,” which are defined in TENN. CODE ANN. § 67-6102(31) as “works that are generally recognized in the ordinary and usual sense as ‘books’ that
are transferred electronically, including works of fiction and nonfiction and short stories.”14
Here, [CUSTOMERS] receive access to [REDACTED], dictionaries, and encyclopedias, which
come within the definition of “digital books.”
As discussed above, the sales and use tax is imposed on the “retail sale, lease, licensing or use of
specified digital products transferred to or accessed by subscribers or consumers” in Tennessee.
TENN. CODE ANN. § 67-6-233(a). Because the [CUSTOMER] may view, download, or print
digital books in exchange for the [WRITTEN MATERIALS] Fee, a taxable sale of specified
digital products occurs. Even though [CUSTOMERS] may not be able to retain the possession or
use of the digital books after the [EXPIRATION OF THE TIME PERIOD COVERED BY THE
FEE], the temporally limited use of the digital books does not prevent their taxation because the
statute specifically includes “specified digital products sold with rights of less than permanent
use.” TENN. CODE ANN. § 67-6-233(b)(1).
An exemption is applicable to some of the specified digital products covered by the [WRITTEN
MATERIALS] Fee, but the [CUSTOMERS] still receive additional specified digital products
that are not exempt. [REDACTED].15
[REDACTED].16 [REDACTED].
13

This provision also became effective on January 1, 2009. See Act of May 15, 2008, ch. 1106, § 69, 2008 Tenn.
Pub. Acts at 853-54.
14

The definition of “digital books” excludes “newspapers, magazines, periodicals, chat room discussions [and]
weblogs.” TENN. CODE ANN. § 67-6-102(31).
15

6

[REDACTED].

The inclusion of taxable specified digital products as a component of the [WRITTEN
MATERIALS] Fee renders the entire fee subject to Tennessee sales and use tax, when charged to
a [CUSTOMER] in Tennessee. Even though some of the [WRITTEN MATERIALS] received
by [CUSTOMERS] are not taxable, the facts indicate that the nontaxable items are bundled with
taxable digital books for a single charge. TENN. CODE ANN. § 67-6-102(81)(A) provides that the
sales price of a good or service equals the “total amount of consideration . . . for which personal
property or services are sold.” Thus, if taxable items are bundled with nontaxable items and sold
for a single charge, the entire charge is subject to taxation. See, e.g., Tomkats Catering, Inc. v.
Johnson, 2001 WL 1090516, at *2.
Consequently, for the periods after January 1, 2009, the [WRITTEN MATERIALS] Fee is
subject to Tennessee sales and use tax when charged to a [CUSTOMER] located in Tennessee.

R. John Grubb II
Tax Counsel

16

APPROVED:

Richard H. Roberts
Commissioner of Revenue

DATE:

July 24, 2012

The specific examples listed here, dictionaries and encyclopedias, are only representative of the broad array of
materials available to [CUSTOMERS] in exchange for the [WRITTEN MATERIALS] Fee. These examples are
non-exhaustive of the potentially taxable “specified digital products” provided to [CUSTOMERS].
7