Missouri – Taxability of Canned Computer Software

SALT Report 1423 – The Missouri Department of Revenue has issued letter rulings regarding the taxability of canned software, custom software, software licenses, mandatory and optional maintenance agreements, non-downloadable software kept by a ven… Continue reading Missouri – Taxability of Canned Computer Software

Minnesota – Taxability of Home Health Care Contracts

SALT Report 1422 – The Minnesota Department of Revenue issued a notice regarding the taxability of home health care services provided to clients through a combined services contract. Minnesota Statutes, section 297A.61 sub3, (g)(6)(i) and (iii) de… Continue reading Minnesota – Taxability of Home Health Care Contracts