Digital products do not include:

1. Intangibles such as a patents, stocks, bonds, goodwill, trademarks, franchises, or copyrights.
2. Telecommunications services and ancillary services.
3. Internet access service charges.
4. The representation of a professional service in an electronic form (such as an electronic copy of an engineering report prepared by an engineer).
5. Digital products where the purchaser holds an intellectual property interest if the purchaser uses the product only for commercial purposes.
6. Cable television services, direct-to-home satellite services, video programing services, or satellite digital audio radio services.