News & Analysis as of

Software Sales Tax

Blank Rome LLP

NYS Tax Appeals Tribunal Finds SaaS Fees Are Subject to Sales Tax

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The New York State Tax Appeals Tribunal recently upheld a sales tax assessment issued to a company that provided services to customers mostly through what the company described as a software-as-a-service (“SaaS”) model. In...more

Freeman Law

Texas Sales and Use Tax Treatment of Software and Computer Programs

Freeman Law on

The function and utility of computers has changed and evolved at an exponential rate over the last several years, and will likely continue to do so, particularly as advancements like artificial intelligence become integrated...more

Blank Rome LLP

New York State ALJ Determines Vendor Management Services Provided in Conjunction with Software are Subject to Sales Tax as the...

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An Administrative Law Judge (“ALJ”) recently found that a taxpayer’s vendor and labor management services, which were provided in conjunction with the grant of a software license, were subject to sales tax as the sale of...more

BakerHostetler

[Podcast] State Taxation of Software Part 3 – Software-Related Services

BakerHostetler on

In this third installment of the series on taxation of software, Matt Hunsaker talks about how states tax services that often tag along sales of software. A befuddling mix of rules, but Matt gives some general concepts to...more

BakerHostetler

[Podcast] State Taxation of Software Part 2 - Custom v. Canned Software

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In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software....more

BakerHostetler

[Podcast] Everything About State Taxation of Software - Part 1

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Matt Hunsaker has finally quit resting on his laurels and has begun a multipart series highlighting the complexity of state taxation of software. In Part 1 he lays the stage by discussing states' early efforts to shoehorn...more

Bowditch & Dewey

Oracle USA, Inc. vs. Commissioner of Revenue: Tax Abatements Available for Out of State Software Sales

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Software vendors and purchasers won an important victory in a decision handed down by the Massachusetts Supreme Judicial Court (SJC) this May. The SJC affirmed vendors can use the normal abatement process to apportion sales...more

BakerHostetler

[Podcast] A Sales Tax Win for SaaS

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Arkansas has issued a legal opinion treating SaaS as a nontaxable service when it is hosted remotely. Matt Hunsaker breaks down the issues....more

BakerHostetler

[Podcast] Is Your Company Due a Massachusetts Sales Tax Refund for Software?

BakerHostetler on

After years of back and forth, the Massachusetts Supreme Judicial court has issued the much anticipated ruling in Oracle. Good news! Taxpayers are allowed refunds for software used in multiple locations even if they didn't...more

Blank Rome LLP

Massachusetts High Court Finds Statutory Right to Apportionment of Sales Tax for Software Used in Multiple States

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The Massachusetts Supreme Judicial Court denied the Commissioner of Revenue’s attempted money grab and held that there is a statutory right to apportion sales tax on receipts from the sale or license of software that was...more

Sullivan & Worcester

The Massachusetts Supreme Judicial Court’s Recent Decision in Oracle USA, Inc. v. Commissioner of Revenue is a Win for...

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The Supreme Judicial Court ("SJC") issued its highly-anticipated decision in Oracle USA, Inc. et al v. Commissioner of Revenue, dkt. no. SJC-13013, this past Friday, May 21, 2021, finding that Massachusetts taxpayers have a...more

McDermott Will & Emery

Massachusetts Supreme Judicial Court Approves Sales Tax Apportionment for Software

McDermott Will & Emery on

On May 21, 2021, the Massachusetts Supreme Judicial Court issued a decision affirming the Massachusetts Tax Appeal Board’s decision in favor of Microsoft and Oracle, ruling that the companies may apportion sales tax to other...more

BakerHostetler

[Podcast] Tech & Tax: Roundup on State Taxation of Technology

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Matt Hunsaker does a rapid fire analysis of various state and local tax issues in the technology space. Stay tuned for an update on software and cloud computing....more

Downs Rachlin Martin PLLC

Vermont Legislative Update 02-21-2020 - An analysis from DRM's Government & Public Affairs Team

New Act 250 board proposal is gutted - The House Committee on Ways and Means voted 9-1 this week in favor of an amendment to strike increases in permit fees proposed in H.926, the Act 250 reform bill. The fee increases, most...more

Pillsbury - SeeSalt Blog

Massachusetts Supreme Judicial Court Upholds Massachusetts Sales Tax on Screen-Sharing Software Products

The Massachusetts Supreme Judicial Court held that sales tax applied to subscription fees for three online Citrix products, “GoToMyPC,” “GoToAssist” and “GoToMeeting,” which allow users to remotely access other users’...more

Eversheds Sutherland (US) LLP

Wisconsin appellate court affirms Microsoft’s sourcing of receipts 

On October 31, 2019, the Wisconsin Court of Appeals rejected the Wisconsin Department of Revenue’s (DOR) position in Wisconsin Department of Revenue v. Microsoft Corporation, Case No. 2018AP2024 that Microsoft should “look...more

Burr & Forman

Alabama Supreme Court Provides Guidance On Sales Taxation Of Computer Software And Services

Burr & Forman on

The Alabama Supreme Court recently issued an opinion providing guidance on how computer software and related services are taxed by the State of Alabama for sales tax purposes. This is the first such opinion in this area by...more

Akerman LLP - SALT Insights

Indiana SaaS Exemption Designed To Address Market Considerations

Indiana recently passed a new sales tax exemption for Software as a Service (“SaaS”), effective July 1, 2018. Under the new law, sales, leases, and licenses of prewritten software remains taxable, regardless of delivery...more

Fox Rothschild LLP

Mississippi Is Latest State To Consider Outlawing Tax “Zapper” Software

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Lawmakers in Mississippi are tackling the pervasive use of automated sales suppression devices, commonly known as “zappers,” by businesses to hide a portion of their sales and thereby avoid paying sales tax. Zapper programs...more

Bradley Arant Boult Cummings LLP

Alabama Department of Revenue Now Argues that ALL Software—Canned or Custom—Is Subject to Sales/Use Tax

The Alabama Tax Tribunal (the “Tribunal”) ruled in a recent case that the taxpayer-hospital was entitled to a refund of the sales tax paid on the purchase of software that had been customized for its particular functions...more

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