http://blogs.forbes.com/peterjreilly...ork-sales-tax/
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Petitioner, a California company, stores a digitized catalog of electronic books (“e-books”) available for sale to customers inside and outside New York through its on-line bookstore. E-books purchased through Petitioner’s electronic bookstore are delivered electronically via the Internet to customers and are stored on the customer’s personal electronic devices, including tablets and smart-phones. Customers are then able to view and read the e-books on certain electronic devices. The e-books purchased through Petitioner’s electronic bookstore are not generally available for printing and are not transferable for viewing on a computer.
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I thought this was Apple at first, but the "The e-books purchased through Petitioner’s electronic bookstore are not generally available for printing" section sounds more like a niche publisher/distributor of digital only books?
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Petitioner’s e-books are not tangible and do not include any prewritten computer software. Accordingly, they do not constitute tangible personal property.
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