California – Lucent/Nortel TTA “Case Closed” BOE Petition To California Supreme Court Rejected On January 20, 2016

SALT Report 3767 – April 27, 2011 and January 20, 2016 mark the dates that the California Supreme Court denied the two petitions for review in Nortel and Lucent. These cases and the TTA issues are now closed, the decision Continue reading California – Lucent/Nortel TTA “Case Closed” BOE Petition To California Supreme Court Rejected On January 20, 2016

California – Lucent Case Decided Technology Transfer Agreements Are Exempt (Again) – Protective Refund Claims Should Be Filed By October 31, 2015

SALT Report 3736 –On October 8, 2015 the California court of appeals decided (again) on the subject of Technology Transfer Agreement’s (TTA’s). As with the Nortel case (decided January 18, 2011, petition for review denied by the CA Supreme Court Continue reading California – Lucent Case Decided Technology Transfer Agreements Are Exempt (Again) – Protective Refund Claims Should Be Filed By October 31, 2015

Florida— Taxability Of Simple Storage Service, Elastic Compute Cloud, And Data Transfer Fees

SALT Report 3392 – The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement (TAA) in response to a request for the Department’s opinion on whether Florida Communications Service Tax and gross receipts tax (CST) and/or Sales and Use Continue reading Florida— Taxability Of Simple Storage Service, Elastic Compute Cloud, And Data Transfer Fees

California – Technology Transfer Agreement – Lucent Wins TTA

ZSA Special Report – During a recent sales and use tax symposium in Monterey, California, the Lucent case(s) regarding Technology Transfer Agreements (See ZSA Special Report – August 5, 2013) were rumored to have been decided. According to a LinkedIn posting by Continue reading California – Technology Transfer Agreement – Lucent Wins TTA

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)

California – Meeting to Discuss Technology Transfer Agreements

SALT Report 1579 – The California State Board of Equalization is holding a meeting to discuss whether the Board should amend Regulation 1507-Technology Transfer Agreements. Topics of discussion include when sales or purchases of software qualify a… Continue reading California – Meeting to Discuss Technology Transfer Agreements