Ohio – Software Nexus Standards Established

SALT Report 3946 – The Ohio Department of Taxation has issued Information Release ST 2017-02 (Sales and Use Tax: Software Nexus and Network Nexus)  and revised Information Release ST 2001-01 (Sales and Use Tax: Use Tax Nexus Standards). Please check Continue reading Ohio – Software Nexus Standards Established

New York – NYS Tax Department Issues Sales Tax Advisory Opinion, Cloud Collaboration Service Is Taxable

SALT Report 3913 – Petitioner’s  “Cloud Collaboration Service” is subject to sales tax as canned software. (TSB-A-17(9)S). To View the Advisory Opinion: Advisory Opinion TSB-A-17(9)S

Colorado – Fort Collins Businesses Can Now Pay Sales Tax Online

SALT Report 3406 – In March, 2014, Fort Collins launched new online software which enables 11,000 licensed vendors to file their taxes online. This software enables businesses to: •E-file and pay tax returns with an e-check ($1.00 Service Fee) or Continue reading Colorado – Fort Collins Businesses Can Now Pay Sales Tax Online

Minnesota —Taxable Digital Products Fact Sheet Revised

SALT Report 3226 – The Minnesota Department of Revenue has revised the fact sheet on digital products to reflect the changing transactional nature of sales and use tax.  The document provides current examples of taxable and exempt downloaded products including Continue reading Minnesota —Taxable Digital Products Fact Sheet Revised

Tennessee – Online Gaming and Digital Content

SALT Report 3172 – Tennessee recently issued DOR Letter Ruling #13-15 addressing the taxability of online gaming and other digital content.  Various scenarios including access to software, downloading software,  notional dollar value cards, points cards and subscription cards are addressed Continue reading Tennessee – Online Gaming and Digital Content

New York – Hosted Software and Related Services (Advisory Opinion)

SALT Report 3154 – New York released an advisory opinion addressing the taxability of “hosted software and related services.  Lumps sum charges for software access are taxable and reasonable separately stated related services could be exempt. In summary, the advisory Continue reading New York – Hosted Software and Related Services (Advisory Opinion)

California – BOE Proposed Regulatory Amendment to Regulation 1502 (Computers, Programs and Data Processing)

SALT Report 3151 – The California BOE is holding a public hearing to address the proposed amendments to Regulation 1502 (Computers, Programs and Data Processing).  Details of the hearing are as follows: Location – 450 N. Street, Sacramento, California Date Continue reading California – BOE Proposed Regulatory Amendment to Regulation 1502 (Computers, Programs and Data Processing)

California – Proposed Amendment to Computers, Programs, and Data Processing Regulation

SALT Report 3085 – The California State Board of Equalization announced that they are proposing to adopt amendments to Regulation 1502 – Computers, Programs, and Data Processing. The proposed amendments would clarify that a maintenance contract may provide that the Continue reading California – Proposed Amendment to Computers, Programs, and Data Processing Regulation

California – Warranties and Maintenance Agreements

SALT Report 3084 – The California State Board of Equalization released a publication that discusses the taxability of warranties and maintenance agreements.  The publication explains how sales and use tax applies to sales of mandatory and optional warranties; maintenance agreements; Continue reading California – Warranties and Maintenance Agreements

California – Proposed Revisions to Audit Manual

SALT Report 3069 – The Sales and Use Tax Department of the California State Board of Equalization issued a notice regarding proposed amendments to the Department’s Audit Manual.  The amendments include the addition of section 0421.00, Audit of Nontaxable Electronic Continue reading California – Proposed Revisions to Audit Manual