Periodically, in this column, we need to remind readers that the sales tax, which was designed to cover the sale of tangible goods, raises confusing issues when faced with products and services that are largely distributed and used digitally. Clients often unknowingly subject themselves to enormous liability (including in many cases personal liability of officers and other responsible persons) by failing to charge sales tax in circumstances where the taxability is unclear. A recent example of this is the Tax Appeals Tribunal decision in Beeline.com, DTA No. 829516 (May 2, 2024).