Revises the tax code to ensure that products transferred electronically, and the gross income derived from such products, will continue to be subject to sales, use, and business and occupation taxes in a manner that complies with the streamlined sales and use tax agreement.

Ratifies the department of revenue's interpretation that tangible personal property includes products delivered electronically for sales and use tax purposes.

Declares an intent to ensure the continued excise taxation of digital products in conformity with the September 2007 amendments to the streamlined sales and use tax agreement.