Yesterday, the South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state’s sales and use tax exemption and cap scheme, as a whole, does not violate the state...more
5/13/2013
- Equal Protection Sales & Use Tax Tax Exemptions
The first quarter of 2013 saw Massachusetts developments for some the biggest tax issues facing the state, including taxation and sourcing of cloud computing, SaaS and other web-based software products and services;...more
4/26/2013
Software purchasers that have paid Massachusetts sales tax on the full purchase price for software that was also concurrently available for use by employees outside Massachusetts, should consider filing protective refund...more
4/15/2013
In January, Connecticut Governor Dan Malloy introduced S.B. 843, which includes a number of revenue items that are part of the governor’s 2014-2015 biennial state budget. Among the revenue items included in the bill is a tax...more
3/20/2013
- State Budgets Tax Amnesty
If you are located in Virginia and use a cloud computing service, and you (or your cloud provider) received a disk, manual, or other incidental tangible property in connection with your purchase of the service, you may have...more
1/14/2013
- Cloud Computing Sales & Use Tax Software Tangible Property
