Since their introduction in California in 1993, the sales and use taxation of technology transfer agreements has been the subject of significant litigation and a seemingly endless regulation project.
In the past few...more
8/27/2024
/ Audits ,
California ,
Copyright ,
Intellectual Property Litigation ,
Intellectual Property Protection ,
Patents ,
Revenue & Taxation Code ,
Safe Harbors ,
Sales & Use Tax ,
Software ,
Supply Chain ,
Tangible Property ,
Technology Transfer Agreements
On May 15, 2015, the New York State Department of Taxation and Finance released Advisory Opinion TSB-A-15(2)S which concluded that sales of certain cloud computing services are not subject to New York State sales and use tax....more
The amount of non-taxable embedded software being taxed in California is a staggering number. While companies own assets with millions of dollars of embedded software, few companies are maximizing their property tax savings...more