Kentucky has stated that the state’s sales and use tax exemptions for traditional manufacturing do not apply to block chain production.
Colorado Amends Administrative Rule to Clarify Taxation of Digital Goods
Colorado has clarified the state’s treatment of digital goods as generally constituting tangible personal property that is subject to sales tax.
Wisconsin Issues Guidance on Taxability of Educational Products, Goods and Services
The Wisconsin Department of Revenue has issued guidance on the sales tax treatment of educational items, including online learning and digital books and videos.
Chicago Increases Personal Property Lease Transaction Tax, Effective January 1, 2021
Effective January 1, 2021, Chicago’s Personal Property Lease Transaction Tax increases from 7.25% to 9% on charges for cloud services
IT Service Agreement Taxable as Service Contract in North Carolina
An IT provider’s service agreements were subject to North Carolina sales and use tax since the agreements met the definition of a taxable service contract.
Kansas Provides Guidance on Taxation of Digital Currency
The Kansas Department of Revenue has issued guidance regarding the sales tax treatment of transactions related to digital currency.
Tennessee Issues Guidance on Taxability of Pre-Recorded Videos of Online Courses
The Tennessee DOR has added three new FAQs to its website discussing the taxability of pre-recorded videos of online courses.
Backup Service Exempt as Nontaxable Computer Software and Related Services in Colorado
Colorado has issued a private letter ruling stating that sales of a backup service provided by an information technology provider are not subject to tax.
Programming and Trip Charges Subject to Tax in Virginia
A taxpayer that installs custom automated home theaters, speakers, lighting, and security systems was properly assessed sales tax on programming and trip charges.
Not-To-Be-Missed Sales Tax Updates out of the Midwest
When it comes to sales tax, there is no such thing as “fly over country.” If you have business operations in the Midwest or make sales into Midwestern states, you must stay on top of sales tax changes that impact…
Arkansas Issues Guidance on Taxability of Virtual Services
The Arkansas Department of Finance and Administration has issued guidance regarding the taxability of services provided virtually.
North Carolina Enacts Exemptions for Certain Digital Goods
Effective retroactively to October 1, 2019, North Carolina has enacted sales and use tax exemptions for certain digital goods.
Ohio Issues Guidance on Taxability of Electronic Information Services
Effective July 1, 2020, charges for internet access are no longer subject to Ohio sales and use tax.
Internet Access Service Charges Exempt in Texas Beginning July 1, 2020
Effective July 1, 2020, separately stated charges for internet access are no longer subject to Texas sales tax.
Internet Access Service Charges Exempt in South Dakota Beginning July 1, 2020
Effective July 1, 2020, charges for internet access are no longer subject to South Dakota state and municipal sales tax.
North Carolina Expands Large Fulfillment Facility Exemption
Effective July 1, 2020, North Carolina has expanded its large fulfillment facility exemption.
Internet Access Service Charges Exempt in Wisconsin Beginning July 1, 2020
Effective July 1, 2020, charges for internet access services are no longer subject to Wisconsin sales and use tax.
Maryland Enacts Sales Tax Exemption for Qualified Data Centers
Effective July 1, 2020, Maryland has enacted a sales and use tax exemption on certain personal property for qualified data centers.
Indiana’s Temporary Storage Exemption Does Not Apply to Taxpayer’s Purchase of Computer Software
A taxpayer was denied a refund of Indiana sales tax paid on purchases of computer software delivered to Indiana since Indiana does not offer a temporary storage exemption for sales tax.
Chicago Updates Cloud and Software Lease for Release Rule
Chicago modified its application of the lease for re-lease exemption to include certain software and cloud products, effective July 1, 2020.
Software Subscription Services Subject to Tax in South Carolina
South Carolina has issued a private letter ruling regarding the application of sales and use tax to a cloud-based software subscription service.
Online Software Subscription Fees Taxable in Massachusetts
Massachusetts found that a taxpayer’s subscription fees for online software products are subject to sales tax as sales of tangible personal property.
Delivery Method Changes Everything: Navigating Sales Tax on Intangible Goods
Explore cases where seemingly intangible goods can be converted to tangible personal property for sales tax purposes.
Sales and Installation of Computer Cabling Are Exempt in Ohio
Effective October 22, 2019, sales and installation of computer cabling are exempt from Ohio sales and use tax but the contractor owes use tax on the cost of the materials installed into real property.