Utah Rules Revisions of Power-Point Presentations Not Taxable

In a private letter ruling, the State of Utah decided that charges for revisions of power-point presentations were not subject to tax. Even though Power-Point is canned software, the services that the taxpayer was providing were non taxable editing and design services, not selling any form of tangible personal property. (Private Letter Ruling, Opinion No. 04-005, Utah State Tax Commission, July 7, 2004)

Posted on November 30, 2004