Tennessee ruled that the temporary download of software for demonstration purposes and immediate removal does not constitute an installation of computer software that is subject to sales tax. View the full ruling here.
Minnesota Issues Digital Goods Taxation Guidance
Minnesota issued additional guidance regarding its taxation of digital goods, which became effective July 1, 2013. For more details, view the Sales Tax Fact Sheet issued by the Department of Revenue.
Missouri Department of Revenue Concludes Sales or Rentals of Streaming Video Content Are Not Subject to Sales or Use Tax
By Zachary Atkins and Prentiss Willson
The Missouri Department of Revenue issued a letter ruling in which it determined that the sale or rental of streaming video content is not subject to Missouri sales or use tax. The service in question allowed customers to purchase or rent video content and to stream the content through
Oklahoma Letter Rulings: Sales of Digital Products, Software Maintenance Renewals and Video Game Cards Are Not Subject to Sales Tax
By Derek Takehara and Andrew Appleby
The Oklahoma Tax Commission issued three Letter Rulings addressing the digital economy. First, the Commission ruled that receipts from sales of digital photos, videos and designs delivered via the Internet are not subject to sales tax when no tangible item is conveyed. The Commission also ruled that charges for
Oregon Supreme Court: “Intangible Assets” Means ALL Intangible Assets
By Zachary Atkins and Prentiss Willson
The Oregon Supreme Court held that the state’s sales factor exclusion for gross receipts from intangible assets not derived from a taxpayer’s primary business activity applies to all types of intangible assets. The taxpayer, Tektronix, sold its printer division to Xerox for approximately $925 million, of which almost $600
Would a Rose Smell as Sweet by Any Other Name? Colorado Determines Digital Images Are Tangible Personal Property for Corporate Income Tax Purposes
By Kathryn Pittman and Andrew Appleby
The Colorado Department of Revenue determined that sales of digital images, whether delivered electronically or via tangible medium, are sales of tangible personal property for income tax apportionment purposes. The taxpayer was engaged in the business of providing digital images to commercial and government customers and provided such images
Sutherland SALT Shaker Mobile App Launches in Amazon Appstore
We are pleased to announce that the Sutherland SALT Shaker mobile app is now available for download in the Amazon Appstore for Android smartphones.
The Sutherland SALT Shaker app is also available in the iTunes App Store and on Google Play.
Sutherland SALT Shaker: October 2013 Digest
Click here to read our October 2013 posts on stateandlocaltax.com or read each article by clicking on the title. A printable PDF is also available here.
- Down for the Count, But Not Out: Colorado’s Remote Retailer Reporting Requirements Expected to Be Challenged in State Court
After the U.S. Court of Appeals for the Tenth
Short Shrift for the Short-Lived Tech Tax: Massachusetts’ Computer Design Services Tax Repealed in Less Than Two Months
By Sahang-Hee Hahn and Timothy Gustafson
Less than two months after Massachusetts enacted a tax on computer design and software services (Tech Tax), the legislation was repealed with the passage of House Bill (HB) 3662 (for Sutherland’s previous coverage of this development, click here). The Tech Tax expanded Massachusetts’s sales and use tax
What SAP in Minnesota? No Sales Tax on Software Consulting and Implementation Services, Says Minnesota Tax Court
By Maria Todorova and Prentiss Willson
The Minnesota Tax Court held that computer software consulting and implementation services were not subject to sales tax in Minnesota. The taxpayer, SAP Retail, Inc., licensed enterprise resource planning software. It also provided consultation and implementation services to configure the software to a customer’s particular business activities. The court