A taxpayer’s canned software delivered via the internet is not subject to Missouri sales tax. More…
Kansas Provides Guidance Regarding if Internet Tax Freedom Act were to Expire
Kansas issued an opinion letter about the sales tax implications of the Internet Tax Freedom Act expiring. More…
Washington Expands Manufacturing Exemption to Include Certain Software Developers
Washington expanded its manufacturing exemption to include certain software developers, effective 08/01/15. More…
Washington Extends Data Center Sales Tax Exemption
Washington extended its data center sales tax exemption to centers constructed between 07/01/15 and 07/01/25. More…
Chicago Issues Rulings on Amusement Tax and Personal Property Lease Transaction Tax
Chicago issued rulings on the city’s amusement tax and personal property lease transaction tax. More…
Tennessee Enacts New Software Exemption
Tennessee enacted a new software exemption, effective 07/01/15. More…
Customized Prewritten Software Not Separately Stated is Taxable in Minnesota
The Minnesota Supreme Court held that customized prewritten software sales were subject to sales tax because they were not separately listed on invoices. More…
Out-of-State Software Vendor’s Sales Create Nexus in Texas
Licensed software and digital content sales to Texas users by a Utah company through the Internet established substantial nexus. More…
Web Application for Tracking Insurance Claims Exempt in South Carolina
A Web-based application for tracking insurance claims was exempt from South Carolina sales and use tax because the service constituted an exempt data processing service.
Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced
On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.
New Jersey Adopts New Regulations on Software and Software-Related Services
New Jersey has adopted amendments and new rules to clarify the application of sales and use tax on software and software-related services.
Electronically Delivered Prewritten Software Sold with Tangible Personal Property Taxable in Virginia
A taxpayer’s sales of prewritten computer software and related services, billed on the same invoice with taxable computer hardware and other equipment, were subject to Virginia sales and use tax.
Service Fees of Website Offering Meals Not Taxable in New York
A taxpayer that operates a website through which restaurants offer meals for sale is not subject to New York sales tax on the service fees it charges to participating restaurants.
Georgia Discusses Taxability of Cloud Computing
Georgia has issued a letter ruling discussing the sales and use tax treatment of cloud computing services.
Internet Tax Freedom Act is Extended through December 11, 2014
President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.
Missouri Amends Rule on Software Taxation
Missouri has amended its sales and use tax rule on taxation of software to address new items.
IaaS, Storage and Data Transfer Fees Are Nontaxable Information Services in Florida
Sales of IaaS, simple storage services, and data transfer fees charged in conjunction with those services are not subject to sales and use tax or communications services tax in Florida.
Michigan Court Holds that Online Research Service is Not Subject to Sales Tax
The Michigan Court of Appeals has reversed a lower court\’s decision and found that Thomson Reuters is not liable for use tax on sales of its Checkpoint online research service to Michigan customers.
Ohio Amends Data Center Exemption and Adopts Digital Products Definitions
Ohio Governor John R. Kasich has signed the fiscal year 2014-2015 state budget, which contains various tax changes. The legislation amends the requirements for Ohio’s computer data center exemption. The state provides a partial or complete sales and use tax…
Cloud Computing Services Exempt from Idaho Sales Tax
Idaho has passed a bill clarifying that remotely accessed (\”cloud\”)computer software is not considered tangible personal property and is therefore exempt from Idaho sales tax.
Products Transferred Electronically Subject to General Sales and Use Tax Rate in Maine
Maine has enacted emergency legislation which was to correct errors and inconsistencies in the laws. One of the sections modified was to modify the imposition statute in Sec. E-11. 36 MRSA Section 1811 to specifically include products transferred electronically under…
Virtual Event Center Subscriptions Taxable in Massachusetts
Subscriptions to a taxpayer’s virtual event center are subject to Massachusetts sales and use tax as prewritten software. The virtual event center is a platform consisting of a customizable website that allows customers to create their own online events. Customers…
Certain Cloud Services Not Taxable in Wisconsin Unless Taxable Service is Provided
Wisconsin has issued revised guidance on the sales and use tax treatment of computer hardware, software, and services to clarify that Software as a Service (SaaS) and Application Service Provider (ASP) services are not taxable unless the service provider is providing a taxable service in the transaction
North Carolina Provides Guidance for Sourcing Digital Property
North Carolina has provided guidance regarding the sourcing for certain digital property subject to sales and use tax. The following digital property is subject to tax: an audio work; an audiovisual work; a book, magazine, newspaper, newsletter, report, or other…