Andersen Managing Director Eric Anderson’s comments are featured in the recent Tax Notes article, “Netflix Loses Colorado Sales Tax Appeal.” The article covers the Colorado Court of Appeals’ decision that Netflix’s streaming subscriptions are subject to sales tax under state law, as they qualify as tangible personal property. Eric noted that the ruling highlights how courts are increasingly applying long-standing tax statutes to modern technologies. “The court’s analysis demonstrates that certain judges are willing to extend the scope of the sales tax as technology changes to items perceptible to the senses,” he said. Eric also observed that the decision may reflect a new interpretation of the true object test, with taxability turning on a consumer’s ability to perceive what they have purchased.