Alabama – Alabama Supreme Court Holds that All Software is Subject to Sales and Use Tax, While Confirming that Separately Invoiced Services for Custom Software are Not Subject to Tax

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 software programing accompanying the conveyance Continue reading Alabama – Alabama Supreme Court Holds that All Software is Subject to Sales and Use Tax, While Confirming that Separately Invoiced Services for Custom Software are Not Subject to Tax

Illinois – SAAS Taxability Discussed Signature Required.

SALT Report 3181 – License exemption pursuant to section 130.1935(a)(1)(A) requires signature.  Most software is licensed over the internet with “customer checking a box that states they accept the license terms.  Acceptance in this manner does not constitute a written Continue reading Illinois – SAAS Taxability Discussed Signature Required.

California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)

ZSA Special Report – The California State Board of Equalization released their June 2013 Sales and Use Tax Litigation Roster setting the trial date for Lucent I and Lucent II for September 23, 2013.    Per the June 2013 Sales and Continue reading California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)

Missouri –Taxability of Mandatory Software Maintenance and License Agreements

SALT Report 1438 – The Missouri Department of Revenue ruled that the amount paid for annual software maintenance and license agreements for canned computer software is subject to Missouri sales tax. In many cases, canned software programs typicall… Continue reading Missouri –Taxability of Mandatory Software Maintenance and License Agreements

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