On 24 March 2018, the Brazilian state of São Paulo issued Ordinance No. 24/18, which provides implementing regulations for the collection of state value added tax (ICMS) on digital goods, such as apps, e-books, software, games, etc. supplied to consumers (B2C) in the state from 1 April 2018. The levy of ICMS on digital supplies by states was approved as part of ICMS Agreement 106/2017, which wa…