TENNESSEE: S&U Tax: Subscription that Licenses Proprietary Software Is Subject to Tax

According to Letter Ruling No. 15-07, Tennessee Department of Revenue, the taxpayer's subscription package, under which it licenses its proprietary software to its clients, is subject to Tennessee sales and use tax as remotely accessed software.

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Bibliographic Details
Published inState Tax Review Vol. 77; no. 5; p. 29
Format Trade Publication Article
LanguageEnglish
Published Chicago CCH Incorporated: Federal and State Tax 03.02.2016
Subjects
Outsourcing
Proprietary
Sales taxes
Software
Software packages
State taxes
Subscriptions
Use taxes
United States > US
Tennessee
Online AccessGet full text
ISSN0162-1750

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Summary:According to Letter Ruling No. 15-07, Tennessee Department of Revenue, the taxpayer's subscription package, under which it licenses its proprietary software to its clients, is subject to Tennessee sales and use tax as remotely accessed software.
ISSN:0162-1750