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Exemption for Computer Data Centers Enacted in Washington (5/10/10) Nebraska Amends Advantage Act to include Data Centers and Sales of Electronically-Delivered Systems (5/4/10) Colorado Issues Emergency Regulation Explaining Taxation of Multiple Points of Use Software (4/22/10) Electronically Delivered Products and Remotely Accessed Software, Materials, and Media Taxable in Louisiana (4/15/10) Receptionist Software Accessed From Web Site Is Taxable in Indiana (4/15/10) North Carolina Provides Guidance Regarding Taxability of Computer Software (4/5/10) Nebraska Web Site Design and Hosting are Exempt (4/5/10) Taxation of Digital Products and Services in Washington Explained (3/17/10) Fees Charged for Playing Computer Video Games Taxable in New York (3/1/10) Indiana Rules on Taxability of Vehicle Repair Supplies and Software (2/15/10) Texas Discusses Server Housing and Network Management Services (1/28/10) Missouri Discusses the Taxability of Computer Purchases by Firm Headquartered In-State (12/30/09) New York Discusses the Taxability of Software Licenses and Services (11/8/09) Licensing of Customized Software Not Subject to Tax in Florida (10/26/09) Texas Exempts Software Transferred to Out-of-State Franchise Stores (10/5/09) Sale of Hosted Software Without Tangible Component Not Taxable in Missouri (9/27/09) Kansas Discusses Taxability of Software Access Charges (9/1/09) Utah Discusses Software-Supported Services (8/27/09) Electronically-Delivered Prewritten Software Not Taxable in Virginia (8/5/09) Kansas Discusses the Taxability of Computer Maintenance Agreements (6/10/09) Kentucky Legislation Updates SST Conformity - Digital Products (6/8/09) Software Developed for Internal Use but Sold in Bulk Sale Taxable in New York (6/5/09) Online Training Modules Taxable in New York Unless Video-Based (5/15/09) Wisconsin Discusses the Treatment of Computer Software (5/15/09) Computer Equipment Used in Certain Virginia Data Centers Exempt (5/15/09) Charges to Access Prewritten Computer Software Taxable in New York (4/23/09) Customized Software Services Exempt in Florida Exempt (2/19/09) Tennessee Business Software and Digital Products Taxable (1/8/09) Missouri Rules on Remote Software Usage (1/1/09) New York Taxability of Computer Software, Hardware Used in Making Forms Discussed (10/9/08) Software Purchased in Wisconsin Ruled Exempt as Custom Software (10/9/08) Prewritten Procurement Software is Taxable in Virginia (9/5/08) Mississippi Exempts Electronically Transmitted Software and Software Services for Use Outside of State (9/5/08) New York Service Provider’s Purchases for Resale Qualify for Exemption (8/11/08) Tennessee Imposes Taxes on Sales of Certain Software/Services, Digital Products (8/11/08) Maryland Taxes Computer Services, Then Repeals It (4/18/08) Load and Leave Software Reclassified in Arkansas (4/7/08) California Court Rules on Computer Service Contracts (4/1/08) Virginia Sales of Software to Manufacturers Deemed Taxable (3/31/08) Kansas Taxability of Computer and Internet-Related Products & Services Discussed (3/31/08) Florida Customized Software Taxable If Sold with Hardware (3/30/08) South Dakota Products Transferred Electronically Subject to Tax (3/30/08) Missouri Computer Software Taxability Discussed (1/4/08) Idaho Amends Rules on Optional Software Maintenance Contracts (1/4/08) Licensing of Software Source Codes and Specifications Exempt in Texas (1/4/08) New Jersey Provides Revised Information on Taxability of Information Services (2/9/07) Non-Incidental Technical Services Taxable in Florida (2/8/07) Indiana Finds Software Maintenance Agreements and Optional Warranties Taxable (12/20/06) Software Maintenance Agreements Taxable At 50% In Georgia (10/23/06) Illinois Ruling Clarifies Taxability of Maintenance Agreements (10/23/06) Wisconsin Canned Software Subject to Tax (10/17/06) Texas Software Installation Subject to Tax (10/17/06) Parent Company Purchase of Software License Taxable in Texas (10/16/06) Taxability of Custom Software in New Jersey (10/3/06) Taxability of Custom Software in New Jersey (10/3/06) New Colorado Guidelines For Taxable Software (6/25/06) Software License Used Exclusively for R&D Exempt in Virginia (4/12/06) Prewritten Software Treated As Tangible Personal Property in MA (4/5/06) Arizona Amends Computer Hardware and Software Regulation. (2/9/06) In North Carolina, canned software licenses taxable. (8/6/05) Florida Discusses Taxability of Consulting Services Sold With Software. (7/27/05) Indiana Issues Ruling Discussing Software and Software Maintenance Agreements. (3/5/05) Indiana issues Letter of Findings indicating certain software maintenance agreements are not taxable. (1/21/05) Wisconsin Court Rules on Custom Software. (1/20/05) Connecticut explains the taxability of data and computer processing services. (12/15/04) Virginia royalty payments taxable when prewritten and custom programs included. (12/15/04) Utah Rules Revisions of Power-Point Presentations Not Taxable (11/30/04) Kentucky Redefines Tangible Personal Property. (9/17/04) North Dakota Discusses Taxability of Software Maintenance Contracts. (9/17/04) Washington provides tax exemption for commercial airplane manufacturers. (8/5/04) Connecticut continues to apply 1% sales and use tax on computer and data processing services. (8/5/04) Services for software development subject to Ohio use tax. (8/5/04) Missouri upheld exemption for purchases of computers and software. (7/28/04) Rhode Island ruled software support services are taxable. (7/28/04) Kansas has changed what is taxable in relation to software effective on and after January 1, 2005. (6/15/04) In Florida, modified, prepackaged software sold as a single transaction is not subject to tax (6/15/04) Senate Bill 2205 has been passed by the Illinois Senate and is currently being reviewed by the House. (5/15/04) Louisiana Software Maintenance Agreements Can Be Taxable. (5/15/04) Missouri Taxes Load and Leave Transactions. (5/15/04) Louisiana provides guidance on the taxability of computer software agreements. (4/15/04) Washington enacts exemption for computer equipment used in the printing or publishing of printed material. (4/15/04) Wisconsin Tax Appeals Commission exempts customer software. (3/15/04) New York strict about research and development exemption. (2/15/04) South Carolina's Department of Revenue has released a revenue ruling outlining the taxability of various transactions involving software. (1/15/04) Indiana clarifies what constitutes prewritten computer software. (12/15/03) Customer support in Rhode Island taxable. (12/15/03) Florida software sales made over the internet may be exempt. (12/15/03) Virginia's Commissioner has ruled that separate charges under one contract when related to the modification of prewritten software programs are exempt. (12/15/03) South Carolina DSL access. (6/15/03) Mississippi rule revised. (6/15/03) In North Carolina, canned software licenses taxable. (3/15/03) Nebraska taxation of computer software. (12/15/02) Georgia regulation amends computer equipment exemption. (12/15/02) California technology transfer agreement defined. (10/15/02) Louisiana custom software now exempt. (6/15/02) Nebraska computer software clarified. (6/15/02) Nebraska software license. (4/15/02) Maryland computer exemption. (10/15/01) Customized software found to be taxable. (4/15/01) The Connecticut State Supreme Court reversed the trial court's ruling regarding the taxability of consulting services. (4/15/01) In West Virginia, an inventory service company's observation and electronic recordation of information about a customer's inventory was subject to consumer's sales and use tax since it was deemed the creation, and not the processing of data. (3/15/01) The purchase of a computer software support agreement by the supplier for the correction of software errors is a maintenance agreement subject to Nebraska’s use tax, not a nontaxable agreement to provide repairs or generalized advice. (6/15/00) Connecticut Sales and Use Tax on Computer and Data Processing Services Being Phased Out. (6/15/97) |
