With over half the states now taxing digital products and services, sales taxation of the digital economy has become a growing concern for taxpayers. The analysis can often be complicated by the lack of uniform definitions for digital services, rapidly evolving products (i.e. NFTs and cryptocurrencies), and the difficulty characterizing a bundled transaction that may include nontaxable and taxable services or software. Carolynn and Samantha will provide an update on recent cases and legislation in this area and describe their experiences with taxpayers as they attempt to comply with evolving sales tax rules addressing digital services.