$**$Objective Question:$**$

In tax accounting, what is a significant consideration regarding the tax implications of digital goods and services?

a$)$ Digital goods and services are exempt from taxation due to their intangible nature.

b$)$ Taxation of digital goods and services is determined solely by federal regulations.

c$)$ Taxation of digital goods and services may vary across jurisdictions, presenting challenges for businesses in compliance.

d$)$ Taxation of digital goods and services is uniform globally, with no variation in tax rates.