SALT Report 3360 – Since July 1, 2013 Technical Bulletin 54 has been withdrawn and no longer governs the taxability of prewritten software accessed remotely (AKA Cloud Computing). Essentially, cloud computing is taxable in Vermont as is downloaded canned software. While the legislature works on new regulations to address the developing technology of the cloud this publication will assist taxpayers in making their sales and use tax decisions.
The publication (Vermont DOT Sales and Use Tax Treatment of Cloud Computing) provides examples of when tax may apply and when it may not.
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