As digital products and services continue to proliferate, states have begun to address the sales tax implications of sales of Software as a Service (SaaS) in a variety of ways. While a few states have clearly addressed how...more
On September 12, the Arizona Supreme Court declined to take review in ADP, LLC v. Ariz. Dep’t of Revenue, No. CV-23-0036-PR., which lets stand the Arizona Court of Appeals opinion in the same case. 254 Ariz. 417, No. 1 CA-TX...more
As part of the annual meeting of the Alabama State Bar Tax Section held in Montgomery on August 16, representatives from the Alabama Department of Revenue (ALDOR) provided a helpful update on some key legislative and...more
South Carolina imposes sales tax on retail sales of tangible personal property. South Carolina generally does not impose a sales tax on intangible property, however, certain intangible property is deemed to be tangible...more
The Tennessee Department of Revenue recently released Letter Ruling No. 14-05, in which it considered whether certain cloud collaboration services are subject to the state’s sales tax. At a high level, the provider’s...more