What kind of tax liabilities arise from playing or developing digital games?

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Is it legal to resell digital games?
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Are game developers responsible for false advertising in their games?
Are video game publishers required to have a rating system?
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Are there laws governing in-game purchases?
Is it legal for gamers to share game files online?
Can digital games be protected by a patent?
Are game developers required to ensure their games comply with local laws?
Are game developers responsible for the accuracy of their game ratings?

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