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Iowa is the latest state considering the introduction of a sales tax on digital products such as e-books and software. Today, state legislators and Iowa Department of Revenue officials met to discuss the proposal, which would result in a tax on digital products sold by companies with a nexus, or significant physical presence, in the state. It would affect retailers such as Barnes & Noble and Apple, which both sell e-books online in addition to making sales of physical products from brick-and-mortar stores.
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