On April 21, the Connecticut Department of Revenue Services released Ruling no. 2022-2, finding that online learning plans were not taxable digital goods. The company offers various learning plans which address educational needs through virtual learning and on-demand digital courses in academic subjects, professional topics, and vocational licensure preparation courses. The company’s platform is accessed from computers or via the company’s mobile device application. Because the company’s service consists of both taxable digital goods and enumerated taxable services, the Department applied the “true object test” to determine taxability of the service. In this case, the “true object” of the transaction is the is the education or training offered, including live tutors, practice quizzes, and credit toward academic, vocational or professional accreditation, rather than the sale of a digital good. The Department concluded that while the learning plans are generally not subject to sales tax as digital goods, under certain circumstances, the learning plans could be treated as taxable job-related training, computer training, or software training.