News & Analysis as of

Software Tangible Property State Taxes

Freeman Law

Information Technology Services and the Texas Sales and Use Tax

Freeman Law on

Information Technology Services and the Texas Sales and Use Tax - Under certain circumstances, information technology and associated services may be subject to Texas sales and use tax. The specifics depend on how the Texas...more

Freeman Law

Software—What Is It? And Other Deep Thoughts to Disturb Your Sleep, Courtesy of the Texas Sales and Use Tax

Freeman Law on

Software can be taxed differently under the Texas sales and use tax, depending on the rights granted to the purchaser and method of delivery. Or, at least, so says the Texas Comptroller of Public Accounts (or “Comptroller”...more

Bowditch & Dewey

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

Bowditch & Dewey on

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

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

Baker Donelson

Spotlight on Alabama: Alabama Supreme Court Holds that All Software is Subject to Sales and Use Tax, While Confirming that...

Baker Donelson on

In a recent decision, the Alabama Supreme Court held that the sale of computer software, whether "canned" or customized, is subject to Alabama sales and use tax, while confirming that separately invoiced services for custom...more

Bradley Arant Boult Cummings LLP

Alabama Supreme Court Issues Landmark Ruling on the Taxation of Computer Software - SALT Alert: Alabama Edition

In a 5-3-1 decision, the Alabama Supreme Court ruled on Friday that the sale of computer software in Alabama is subject to sales or use tax, even if it’s customized in whole or in part for a particular user (see Ex parte...more

Alston & Bird

Measuring the Worth of Advisory Opinions: A New York Cloud Computing Illustration

Alston & Bird on

Guidance from state tax departments can be a useful resource for analyzing how a state’s tax laws apply to a specific set of facts. But with increasing frequency, tax departments are releasing guidance that seems less...more

McDermott Will & Emery

Precedential Cloud Victory in Michigan Court of Appeals

McDermott Will & Emery on

On October 27, 2015, a three-judge panel sitting for the Michigan Court of Appeals unanimously affirmed a lower court decision finding that the use of cloud-based services in Michigan is not subject to use tax in Auto-Owners...more

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