Please note: Sales tax will apply if you provide your customer with a copy of the electronically transferred product in any sort of tangible form such as a copy of the product on a CD or other storage media, a tangible print, copy, or transparency of the product. Tax will also apply if you provide your customer with a digital image delivered on stor age media such as an external hard drive, flash drive, or flash memory card, whether the media is furnished by you or your customer. In addition, your itemized charges to your customer for tangible, intermediate production aids.
