Ideas & Insights

Missouri delays implementation of IBM decision to allow time to address the extent of the sales and use tax manufacturing exemption.

New York advises seller that the sale of a tablet-based product that remotely accesses software is taxable as a sale of canned software.

Texas Comptroller rules that cloud-based transaction facilitation services are not sourced to the state for franchise tax purposes.

Chicago issues guidance regarding the taxability of nonpossessory computer leases and streaming movies and games.

Colorado DOR finds that a company’s sales of enterprise electronic messaging services to Colorado customers are not subject to sales and use tax.