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Tangible Property Cloud Service Providers (CSPs)

Burr & Forman

South Carolina Sales Tax on Cloud Based Services

Burr & Forman on

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

McDermott Will & Emery

Vermont Bill Would Repeal Cloud Software Tax Exemption

McDermott Will & Emery on

On January 16, a bill (H. 756) was introduced in the Vermont Assembly that would repeal the sales and use tax exemption for remotely accessed prewritten computer software. If enacted as introduced, the exemption would no...more

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