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Utah – Taxability of Computer Software Maintenance Contracts, Repairs, and...

SALT Report 1453 – Recently enacted legislation in Utah amends previous sales and use tax provisions regarding computer software maintenance contracts, repairs, renovations and products transferred...

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Illinois – Taxability of Computer Software and Licenses

SALT Report 1471 - The Illinois Department of Revenue issued a general information letter regarding the taxation of computer software and Licenses.  In general, service occupation and use taxes do not...

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New York – Software Used to Transfer Information is Taxable

SALT Report 1477 – The New York Department of Taxation and Finance determined that a taxpayer’s sale of products used to transfer information between businesses and their customers is considered the...

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Colorado – Taxability of Computer Software

SALT Report 1534 – Effective July 1, 2012 computer software in Colorado will be subject to sales or use tax if it meets all of the following criteria: The computer software is prepackaged for repeated...

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Utah –Sales Tax Information for Computer Service Providers

SALT Report 1556 – The Utah State Tax Commission recently updated their sales and use tax publication regarding software, computers, and equipment. The publication provides guidance on the taxability...

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Illinois – Taxability of Computer Software and an Update on Private Letter...

SALT Report 2416 – The Illinois Department of Revenue issued guidance regarding the application of sales and use tax to computer software and maintenance agreements. In this particular case, the...

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Maine – Warranties, Service Contracts and Maintenance Agreements

SALT Report 3013 – Maine Revenue Services has revised a sales and use tax bulletin that addresses warranties, service contracts, and maintenance agreements to reflect recent legislative changes....

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New York – Taxability of Charges for Online Software Tool

SALT Report 3035 – The New York Division of Taxation issued an advisory opinion regarding whether a Taxpayer’s online software assessment tool and the reports it generates are subject to sales and use...

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Virginia – Switchgear Equipment Used to Provide Power to Data Center...

SALT Report 3133 – Virginia Tax Commissioner ruled on Oct. 18, 2013 in response to a request made by an out-of-state dealer in regards to the application of retail sales and use tax on switchgear...

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Alabama – Alabama Supreme Court Holds that All Software is Subject to Sales...

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...

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