In electronic commerce, digital records are a general term that is used to describe any goods that are stored, delivered and used in its electronic format. Digital records are shipped electronically to the consumer through e-mail or download from the Internet. Examples of digital records include e-books, music files, software, digital images, Web site templates, manuals in electronic format, and any item which can be electronically stored in a file or multiple files. Digital records may also be called electronic records or e-goods. [1] Digital records include versions of products that have historically been produced and transferred as articles of tangible personal property that are now produced and transferred electronically as digital files. In many cases, a digital good is also available for transfer as an article of tangible personal property. However, it is not necessary for a digital good to have a tangible counterpart to be considered a digital good.

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