Vermont has enacted legislation specifying that effective July 1, 2015, prewritten software accessed solely on a cloud platform does not fall within the definition of “tangible personal property.” According to a fact sheet issued by the Vermont Department of Taxes, the legislation treats charges for access over the cloud as a computer service or intangible transaction, which generally are not subject to sales tax unless specifically enumerated.The legislation addresses only remotely accessed software. Prewritten software in other forms, including download, will continue to fall under the definition of “tangible personal property.” Specific digital products remain taxable. Vermont imposes sales tax on digital audio-visual works, digital audio works, digital books, and ringtones that are transferred electronically.(S.B. 138, Laws 2015, effective July 1, 2015; Fact Sheet No. FS-1084, Vermont Department of Taxes, August 2015)