Kelley Miller was recently quoted in a State Tax Notes article on Streaming Video.  In commenting on Kentucky’s decision to tax certain streaming video as a utility, Miller said:


While Kentucky’s approach to streaming is an outlier, Kelley Miller of Reed Smith LLP said she doesn’t think it’s far-fetched or far-reaching. She said it may be more appropriate to think of digital streaming video as a telecommunications product.

“[Streaming] is bits and bites going across an Ethernet,” Miller said. “If you think of it that way, isn’t it like [voice over Internet protocol]?” By default, treating streaming as telecommunications would mean taxing it as a utility, she said. While that approach might seem odd, it may be the direction society is going as people choose on-demand entertainment instead of traditional cable, she said.