Is it possible for a webinar to be considered product if we are simply viewing a pre-recorded message for ongoing CEU credits? Or would it be considered "software as a service?"

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A webinar would likely be viewed as product. It would not be “software as a service,” as you are not buying software, but rather content or information.  Check with your state as to the taxability, but be assured that accessing a prerecorded webinar is not software.

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