An article published by State Tax Notes discusses how streaming services (Cable Services, Amusements and Tangible Personal Property) are often taxed by states and local jurisdictions under existing statutes that predate the technology, a move that has prompted litigation around the country, with mixed results.
State and Local Tax attorney, David Hughes, stated that most of the fees and taxes at issue in those suits "seemed designed to apply to a particular product or service or industry, and they were adopted at a time when the state or [locality] had a particular product or industry in mind."
The full article, "Legal Challenges Follow State, Local Taxes on Streaming Services," was written by Andrea Muse and published by State Tax Notes on October 22, 2018 for its subscribers.