Vermont will impose its sales and use tax on sales of remotely accessed software effective July 1, 2024 (Bill H.887).  Vermontâs governor originally vetoed the bill, but the legislature overrode the veto on June 17, 2024. Vermontâs definition of âtangible personal propertyâ includes âprewritten computer software,â but the legislature had enacted an exemption for remotely accessed software in 2015. The new legislation expands the âtangible personal propertyâ definition to cover prewritten computer software âregardless of…
As part of the New York Budget Legislation (âS.B. 4009 / A.B. 3009â),  the Commissioner of the New York State Department of Taxation and Finance (âCommissionerâ) will be given the right to appeal certain types of decisions from the New York State Tax Appeals Tribunal (âTribunalâ). Currently, only taxpayers have the right to appeal Tribunal decisions.  This provision is on the cusp of becoming law after clearing both legislative chambers on May 1, 2023. As…
The Florida Department of Revenue issued a Technical Assistance Advisement concluding that a taxpayerâs online learning services were subject to the stateâs Communications Services Tax (âCSTâ) as a âvideo serviceâ (statutorily defined as âthe transmission of video, audio, or other programming service to a purchaser âŠâ and includes âdigital videoâ), while the taxpayerâs sales of an internal email service were nontaxable âinformation services.â  Florida Dep’t of Revenue, Technical Assistance Advisement 22A19-002R (Oct. 7, 2022). The…
The Massachusetts Supreme Judicial Court held that an online retailer was not required to collect and remit the stateâs sales and use tax prior to the United States Supreme Courtâs 2018 decision in South Dakota v. Wayfair because its use of apps, cookies, and content delivery networks (CDNs) did not create âphysical presenceâ nexus, as required prior to the Wayfair decision, and the Wayfair âeconomic nexusâ standard could not apply retroactively. U.S. Auto Parts Network,…