Docstoc

Digital_Products_Matrix

Document Sample
Digital_Products_Matrix Powered By Docstoc
					         9349a5bc-a1ee-4a1f-a6a7-9e117b6de4f2.xls                                                                                         Digital Products Matrix




    Taxability Matrix for Digital Products & Services


#   Product or Service Category AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY PR VI

1 Digital goods                       NT   NT   NT    T   NT   NT   T1    T   NT   NT   NT    T   NT    T   NT    T   NT    T    T   NT   NT    T   NT   NT   NT     T   NT   NT   NT    T   NT    T   T   NT   NT   NT   NT   NT    T   NT   NT   T T T        T   NT   NT    T    T    T    T    T   NT
2 Data transmission                   NT    T    T    T   NT    T    T   NT   NT    T   NT    T    T   NT    T    T    T    T   NT    T    T   NT    T    T    T     T   NT    T    T    T   NT    T   T   NT    T    T    T   NT    T    T    T   T T T        T   NT    T    T    T   NT    T    T   NT
3 Downloaded software                 NT    T   NT    T   NT   NT   T1    T   NT   NT   NT    T   NT    T    T    T    T    T    T   NT   NT    T    T    T   NT     T   NT   NT   NT    T   NT    T   T   NT   NT    T   NT   NT    T   NT   NT   T T T        T   NT    T    T    T    T    T    T   NT
4 Information services                NT   NT   NT   NT   NT   NT   T1    T   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT    NT   NT   NT   NT   NT   NT    T   T   NT    T    T   NT   NT   NT   NT   NT   T NT NT      T   NT   NT    T   NT   NT   NT    T   NT
5 Internet access                     NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT    T   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT   NT    NT   NT   NT    T   NT   NT   NT   T   NT   NT    T   NT   NT   NT   NT   NT   T NT T      NT   NT   NT   NT    T   NT   NT   NT   NT
  Telecommunications Service -
6
  Monthly Recurring Charge            T3 T3 T2 T2 T3 T2 T2 T3 T3 T3 T2 T3 T2 NT T3 T2 T2 T2 T3 T2 T2 T2 T2 T2 T2 T2 T2 T3 T2 T2 T3 T2 T2 T3 T2 T2 T2 T2 T2 T2 T2 T2 T2 T2 T2 T3 T2 T2 T2 T3 T2 T2 NT

          Product or Service          AK AL AR AZ CA CO CT DC DE FL GA HI                         IA   ID   IL   IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY PR VI

            AT&T Products

    Ring tones                        1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    Wall Paper                        1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    Games                             3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3     3    3     3   3    3    3    3    3    3    3    3   3    3    3    3    3    3    3    3    3   3   3   3    3    3    3    3    3    3    3    3
    Game Sub                          4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4     4    4     4   4    4    4    4    4    4    4    4   4    4    4    4    4    4    4    4    4   4   4   4    4    4    4    4    4    4    4    4
    Caller ID Logos                   1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    Screen Savers                     1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    Access                            4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4     4    4     4   4    4    4    4    4    4    4    4   4    4    4    4    4    4    4    4    4   4   4   4    4    4    4    4    4    4    4    4
    Bundle                            3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3     3    3     3   3    3    3    3    3    3    3    3   3    3    3    3    3    3    3    3    3   3   3   3    3    3    3    3    3    3    3    3
    MMS Alerts                        2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2     2    2     2   2    2    2    2    2    2    2    2   2    2    2    2    2    2    2    2    2   2   2   2    2    2    2    2    2    2    2    2
    Greeting Cards                    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3     3    3     3   3    3    3    3    3    3    3    3   3    3    3    3    3    3    3    3    3   3   3   3    3    3    3    3    3    3    3    3
    SMS Alerts                        2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2     2    2     2   2    2    2    2    2    2    2    2   2    2    2    2    2    2    2    2    2   2   2   2    2    2    2    2    2    2    2    2
    Ringback Tones (see note)         6    6    6    6    6    6    6    6    6    6    6    6    6    6    6    6    6    6    6    6    6    6     6    6     6   6    6    6    6    6    6    6    6   6    6    6    6    6    6    6    6    6   6   6   6    6    6    6    6    6    6    6    6
    Applications - Non Subscription   3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3     3    3     3   3    3    3    3    3    3    3    3   3    3    3    3    3    3    3    3    3   3   3   3    3    3    3    3    3    3    3    3
    Applications - Subscription       4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4     4    4     4   4    4    4    4    4    4    4    4   4    4    4    4    4    4    4    4    4   4   4   4    4    4    4    4    4    4    4    4
    Graphics                          1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    Premium MMS                       2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2     2    2     2   2    2    2    2    2    2    2    2   2    2    2    2    2    2    2    2    2   2   2   2    2    2    2    2    2    2    2    2
    Video (Downloaded file to
    handset or device)                3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3     3    3     3   3    3    3    3    3    3    3    3   3    3    3    3    3    3    3    3    3   3   3   3    3    3    3    3    3    3    3    3
    Video (streaming video)           4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4     4    4     4   4    4    4    4    4    4    4    4   4    4    4    4    4    4    4    4    4   4   4   4    4    4    4    4    4    4    4    4
    Cellular Video Premium            4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4    4     4    4     4   4    4    4    4    4    4    4    4   4    4    4    4    4    4    4    4    4   4   4   4    4    4    4    4    4    4    4    4
    FunPack - Games                   3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3     3    3     3   3    3    3    3    3    3    3    3   3    3    3    3    3    3    3    3    3   3   3   3    3    3    3    3    3    3    3    3
    FunPack - Video                   3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3    3     3    3     3   3    3    3    3    3    3    3    3   3    3    3    3    3    3    3    3    3   3   3   3    3    3    3    3    3    3    3    3
    FunPack - Ringtones               1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    FunPack - Mixed                   1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    Themes                            1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1    1     1    1     1   1    1    1    1    1    1    1    1   1    1    1    1    1    1    1    1    1   1   1   1    1    1    1    1    1    1    1    1
    Location Based Services           2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2     2    2     2   2    2    2    2    2    2    2    2   2    2    2    2    2    2    2    2    2   2   2   2    2    2    2    2    2    2    2    2
    Text Services                     2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2    2     2    2     2   2    2    2    2    2    2    2    2   2    2    2    2    2    2    2    2    2   2   2   2    2    2    2    2    2    2    2    2

         ATandT Confidential
          9349a5bc-a1ee-4a1f-a6a7-9e117b6de4f2.xls                                                                                  Digital Products Matrix


    Multiple Types (Subscriptions)     4    4    4   4    4    4    4   4    4    4   4    4    4    4   4    4   4   4    4   4    4    4     4    4     4   4   4   4   4   4    4   4    4    4   4    4      4   4   4   4   4   4   4   4   4   4   4   4   4   4   4   4   4
    Internet Access                    5    5    5   5    5    5    5   5    5    5   5    5    5    5   5    5   5   5    5   5    5    5     5    5     5   5   5   5   5   5    5   5    5    5   5    5      5   5   5   5   5   5   5   5   5   5   5   5   5   5   5   5   5

    Note: Any service listed as category 6 should be charged applicable telecommunications taxes for a montly recurring telecommunications charge as this category is considered a telecommunications service.

T1 CT downloaded software is taxable as a "data processing service" (not software) and is taxed at the 1% tax rate. (DBS 6-7-2005)
   11/11/2005 DBS Changed Pennsylvania ringtone and downloaded software to taxable based on current ruling.
   4/20/2006 DBS Changed MA ringtone and downloaded software to taxable based on law change.
T1 CT - DWM Changed Information Services to T1 which is subject to the 1% rate on May 3, 2006 from NT
   6/22/2006 - DBS changed MA back to NT. Note, downloaded software is taxable, but ring tones and digital products are not in MA.
   8/2/2006 - DBS changed ringtones to category 1 because the modern ringtone files downloaded to a handset are no longer software files.
            The current handsets contain the necessary functionally to play ringtones downloaded as digital files (mp3, etc.)
   8/2/2006 - DBS Added category 6 for items sold through Q-Pass which are subject to tax as sales of telecommunications services.
   9-07-2006 - DBS Added Puerto Rico and US Virgin Islands. PR will need to be updated as soon as the Government issues regulations for the new sales tax.
   2-26-07 DBS added new content to matrix.
   3-1-07 - DBS changed from NT to T, data transmission for IN, KY, MS, ND, SC, and UT.
   5-14-07 - DBS changed from T to NT, Information Services for NH. (no sales tax in NH).
   7-19-07 - DBS changed NJ selected items from NT to T. (digital goods, downloaded software and information services.)
   11-30-2007 - DBS Changed IL, KS, ND, NY and PR to reflect law changes or ruling letters clarifying the law.
   Note, in IL, KS, ND, and NY, Cat. 3, D/L Software - Our products coded as D/L software are not taxable, however, regular D/L software remains taxable in these States.
   2-28-2008 - DBS changed Colorado Downloaded software and digital goods from NT to T and changed Vermont downloaded software from NT to T.
   11-10-2008 - DBS Updated Nebraska to change Digital Goods from NT to T.
   12-16-2008 - DBS updated matrix to add new product categories.
   4/20/2009 - HB updated Hawaii taxability from NT to T for 'Internet Access' category 5.
   5-12-2009 DBS updated KS Downloaded Software from NT to T.
   5-12-2009 DBS updated WI Digital Products from NT to T.
   5-12-2009 DBS updated IL Downloaded Software from NT to T.
   5-20-2009 DBS updated to include internet access as a product and changed WA State information services from NT to T. Also removed Subscriptions from the product list.

T2 Subject to state sales tax and applicable telecommunications taxes, if any.
T3 Taxable for State telecommunications taxes, but telecommunications are not subject to state sales taxes.




          ATandT Confidential
                                                                                                              Direct Billed via
 Content Type           what happens to it                what is it                how is it billed              Q-Pass?                             Example
Ringtone          delivered to handset           sound file                 one time                          YES                 Polyphonic
Wall Paper        delivered to handset           image                      one time                          YES                 vast catalog
Games             delivered to handset           application                one time                          YES                 vast catalog
Games             delivered to handset           subscription               monthly                           YES                 none currently
Subscription      access to browsable content    access                     monthly                           YES                 New York Times Subsription
Caller ID logos   delivered to handset           image                      one time                          YES                 vast catalog
Screen savers     delivered to handset           image                      one time                          YES                 vast catalog
Access            access to protected sites      subscription               one time                          YES                 none currently
                                                                                                                                  none currently but could include (one game,
                                                                                                                                  a ringtone, and a screen saver, as example
Bundle            combination of content types   combination                one time                          YES                 only)
MMS Alerts        delivered to handsets          image/sound file           pay per use or part of package    NO                  Traffic Alert with Map
Greeting Cards    delivered to handsets          image/sound file           one time                          YES                 Birthday cards (American Greetings)
SMS Alerts        delivered to handsets          text                       pay per use or part of package    NO                  Horoscopes
                                                                                                                                  When caller dials subscriber to this service,
                                                                                                                                  caller hears the ringback tone instead of
                                                                             Initial purchase price for license                   hearing the traditional ringing sound of a
                                                 sound played from switch to use for 1 year (per ringback                         telephone. The ringback tone plays until the
                                                 heard by caller in place of tone), and monthly recurring                         subscriber answers the phone or the call
Ringback Tone Resides on Cingular's switch       traditional ringing sound. charge.                             YES               rolls to voice mail.
Applications -
Non                                                                                                                               A game file downloaded to a handset which
Subscription   delivered to handsets             application                                                                      runs/plays on the handset.
                                                                                                                                  Access to a site where the user can run
Applications -                                                                                                                    programs which run on the server where
Subscription      access to browsable content    subscription                                                                     located as opposed to on the handset.
                                                                                                                                  A picture of your favorite sport or movie star,
Graphics          delivered to handsets          image                                                                            etc.
                                                                                                                                  A combination of picture and text message.
                                                                                                                                  This is not a charge for the photo which is a
                                                                                                                                  personal photo taken by the sender, but
                                                                                                                                  rahter a charge for transporting the photo
            Sent from/delivered to                                                                                                and the text for delivery to a handset or e-
Premium MMS handsets or via e-mail.              text/multimedia content.                                                         mail address.
Video (name
ends in                                                                                                                           download of a video clip which is then run on
'mobile')   delivered to handsets                image and sound file.                                                            and viewed on the handset.
                                                                                                                                  access to a server where video located on
                                                                                                                                  the server is run on the server and viewed
Video (all other) access to browsable content    subscription                                                                     on the handset.

Internet Access Access the internet              internet access                                                                  access to the internet.


8/2/2006 - DBS added Ringback Tones to list.
2-26-07 DBS added new content to matrix.

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:18
posted:9/16/2012
language:Unknown
pages:3