A web security services company was not liable for Texas sales tax on sales of digital (SSL) certificates which allowed customers to establish secure, encrypted connections over the Internet.
Digital Goods Not Subject to Sales Tax in Michigan
The Michigan Department of Treasury clarified that sales of digital goods, including e-books, podcasts, electronic music, and telephone ringtones, are not subject to Michigan sales tax.
Digital Goods Subject to Sales Tax in Pennsylvania
Effective August 1, 2016, sales and use tax is imposed on downloaded digital goods and any other otherwise taxable tangible personal property electronically or digitally delivered, streamed, or accessed in Pennsylvania.
Bill Pay Services Provided to Banks Exempt in Texas
Electronic bill pay services provided by a taxpayer to banks for use by the bank’s customers were determined to be nontaxable professional services rather than taxable data processing services for purposes of Texas sales tax.
Virginia Extends Sunset Date for Data Center Exemption
Virginia extended the sunset date of a tax exemption for data centers, effective 07/01/16. More…
North Carolina Amends Definition of Qualifying Datacenter for Exemption Purposes
North Carolina amended its qualifying datacenter definition, effective 05/11/16. More…
Sales Tax Due on Gross Receipts from Operation of Mobile Point-of-Sale Device in Kansas
Kansas private letter ruling discussed tax treatment of mobile point-of-sale device. More…
Real-Time Web Analytics Data Service is Nontaxable in New York
A company’s real-time web analytics data services were not subject to New York sales and use tax. More…
Access Charges for Online Solution Taxable as Remotely Accessed Software in Tennessee
Access charges for an online solution are taxable as remotely accessed software in Tennessee as of 07/01/15. More…
Dashboard and Personal Website Services Not Taxable in Arkansas
A company’s dashboard and personal website services were not subject to Arkansas sales tax. More…
Research Library Subscription Taxable in Arizona
A company was liable for Arizona transaction privilege tax on its research library subscription sales. More…
Cloud-Based Fax, Messaging and Email Services Taxable in Washington
A company was liable for Washington taxes on its cloud-based fax, messaging, and email services. More…
Ohio Updates Guidance on Taxability of Internet Access and Online Services
Ohio updated guidance on its application of sales and use tax to Internet access and online services. More…
Congress Approves Permanent Extension of Internet Tax Freedom Act
Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…
Michigan Clarifies Policy on Taxability of Cloud Computing
Michigan clarified its policy on the taxability of cloud computing. More…
North Carolina Enacts Exemption for Qualifying Datacenters
North Carolina enacted a sales and use tax exemption for qualifying datacenters, effective 01/01/16. More…
Internet Tax Freedom Act Extended Through October 1, 2016
The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…
Sales of Online Banking Products Subject to Tax in Utah
Sales of online banking products to financial institutions of were subject to Utah sales tax. More…
Interface System Offering Database Access Not Taxable in Kansas
An interface system was not subject to Kansas sales and use tax because it offered database access service. More…
Chicago Enacts Amendments to Chicago Cloud Tax Ruling
Chicago released an information bulletin that addresses taxation of cloud services. More…
Software Interfaces Qualify as Nontaxable Custom Software in Utah
Software interfaces purchased by a medical testing company are exempt from Utah sales and use tax. More…
Mayor Emanuel Reveals Proposed Changes to Chicago Cloud Tax Ruling
Chicago mayor proposed a new revenue ordinance that would change Chicago’s taxation of cloud services. More…
Internet Tax Freedom Act Extended Until December 11, 2015
U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…
Vermont Enacts Legislation Exempting Cloud Software
Vermont enacted legislation exempting cloud software from sales tax, effective 07/01/15. More…