The Wyoming Department of Revenue has published guidance addressing the sales tax treatment of a broad range of computer sales and services, including cloud computing, web hosting, and data storage.
sales tax
U.S. House Passes Permanent Internet Tax Freedom Act
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On July 15, the U.S. House of Representatives voted in favor of H.R. 3086, the Permanent Internet Tax Freedom Act (PITFA), by a voice vote. PITFA would permanently extend the moratorium on state and local taxation of Internet access and “multiple” or “discriminatory” taxes on electronic commerce.
View the full Legal Alert.
Vermont Expands Taxation of Software to Include Remotely Accessed Prewritten Software
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The Vermont Department of Taxes has released draft regulatory language regarding the collection of sales tax on remotely accessed prewritten software. In an effort to clarify further, the Department of Taxes will publish regulations to provide further guidance regarding the application of the tax. The deadline for comments on the draft rules is October 1.…
Minnesota Department of Revenue Revises a Release that Discusses Application of Sales Tax to Digital Products
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Minnesota Sales Tax Fact Sheet No. 177, 07/01/2014
The Minnesota Department of Revenue updated its Sales Tax Fact Sheet on digital products to explain that webinars (electronically accessed live or prerecorded audio and audiovisual presentations) are exempt from tax provided the following three requirements are met:
(1) Admission to the in-person presentation is not subject…
Florida’s Bob Ross Cloud: Happy, Puffy and Tax-Free
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Posted in Digital Economy, Noteworthy Cases
By Stephen Burroughs and Andrew Appleby
The Florida Department of Revenue determined that the sale of remote storage and cloud computing services, along with related data transfer fees, are information services not subject to Florida sales tax or Communication Service Tax (CST). The taxpayer’s remote storage service grants customers access to servers for data storage.
Internet Tax Freedom Act Extension Clears Congressional Committee
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Posted in Policy and Legislation
On June 18, the Judiciary Committee of the U.S. House of Representatives voted in favor of H.R. 3086, the Permanent Internet Tax Freedom Act (PITFA) by a vote of 30-4. PITFA permanently extends the moratorium on state and local taxation of Internet access and “multiple” or “discriminatory” taxes on electronic commerce.
Background: The Internet Tax…
Legal Alert: Louisiana Court holds video-on-demand is not subject to sales tax
Posted in Legal Alert, Sales and Use Tax
Yesterday the Louisiana 24th Judicial District Court held that a cable service provider’s video-on-demand and pay-per-view video programming are not tangible personal property subject to sales tax. Jefferson Parish had alleged that the programming could be seen and heard and thus fell within the definition of tangible personal property.
Read the full Legal Alert here
Louisiana Court Holds Video-on-Demand is not Subject to Sales Tax
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Posted in Noteworthy Cases
Yesterday the Louisiana 24th Judicial District Court held that a cable service provider’s video-on-demand and pay-per-view video programming are not tangible personal property subject to sales tax. Jefferson Parish had alleged that the programming could be seen and heard and thus fell within the definition of tangible personal property. Following a trial, the court found…
Class Dismissed: Target Takeout Coffee Sales Class Action Suit Thrown Out in California
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Posted in California, Noteworthy Cases
By Jonathan Maddison and Prentiss Willson
The California Supreme Court held that the state’s tax code provides the exclusive remedy for a dispute over the applicability of the state sales tax to retail transactions, and thus a class of plaintiffs was precluded from seeking a refund from Target, Inc. for erroneously collected sales taxes on…
Louisiana Supreme Court: Department of Revenue Cannot Ignore SMLLC’s Separate Existence
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By Zachary Atkins and Pilar Mata
The Louisiana Supreme Court rejected the Louisiana Department of Revenue’s attempt to look through a foreign single member limited liability company (SMLLC) and assess its owner for unpaid sales tax. The owner, a resident of Louisiana, formed the SMLLC under the laws of Montana and caused it to purchase…