On February 3, 2021, the Kansas House of Representatives introduced H.B. 2230, which would expand the state’s sales tax to include all sales of digital property and subscription services, regardless of whether the purchaser has a permanent right to use the property or whether the right to use the property is conditioned on continued payment. The bill defines “digital property” to mean media or products that are encoded in machine-readable formats and transferred electronically, including but not limited to: digital audio-visual works, digital audio works, digital books, artwork, digital photographs and pictures, periodicals, newspapers, magazines, digital greeting cards, graphics, templates, patterns, desktop applications, mobile applications, web applications, cloud-based applications, native applications, online games, video games, electronic games, any digital code related to any of these items, and any streaming service related to any of these items.