Nevada Revised Statutes Title 32. Revenue and Taxation § 360B.483. “Specified digital products” construed

(a) “Digital audio works” means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones.

(b) “Digital audiovisual works” means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.

(c) “Digital books” means works that are generally recognized in the ordinary and usual sense as books.

(d) “Electronically transferred” means obtained by a purchaser by means other than tangible storage media.

(e) “Ringtones” means digitized sound files that are downloaded onto a device and may be used to alert the customer with respect to a communication.