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Software North American Industry Classification System

Offit Kurman

Maryland’s Sales Tax on IT Services: Key Insights and Compliance Tips

Offit Kurman on

As part of its 2025 Budget Reconciliation and Financing Act, Maryland is introducing a 3% sales and use tax on a broad range of information technology (IT) services, effective July 1, 2025. This “tech tax” is designed to...more

PilieroMazza PLLC

SBA Closes the Door on Resellers of Major Commercial Software

PilieroMazza PLLC on

On January 26, 2016, SBA issued its final rule regarding proposed size standard increases to numerous NAICS codes, but one thing that could impact many IT contractors is the new requirement and/or clarification from SBA that...more

Blank Rome LLP

Disruptive Changes on the Horizon for Federal COTS Software Supply

Blank Rome LLP on

Action Item: Firms making commercial off-the-shelf ("COTS") software sold to the federal government, or reselling COTS software to the federal government, should respond to the SBA’s recent proposed rule or risk a loss of...more

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