Andre Burvant, a partner on the state and local tax team in the New Orleans office, spoke on the "What Is 'Tangible' in a Digital World? Rethinking the Definition of Tangible Personal Property" panel at the Council on State Taxation (COST) 2026 SALT in a Digital World Workshop on March 3, 2026, in Burlingame, California. Andre broke down how states define and tax "tangible" items for both income and sales tax purposes when the transaction involves digital goods, including evolving treatment of software and access to data/analytics platforms. He also examined where states draw the line between taxable tangible personal property and nontaxable intangibles.