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Connecticut Legislature Considering Tax on iTunes, eBooks, Ring Tones

The Connecticut General Assembly’s Finance, Revenue and Bonding Committee has introduced Bill No. 400—legislation that would expand the state’s current sales tax definition of ‘sale’ to include, “the electronic transfer, for consideration, of any digital product [as further defined by the bill] that grants to a purchaser the right or license to use, retain or … Continue Reading

Just in Time for iPad3? California Updates Internet Sales and Digital Downloads Guidance

For iPad devotees, California’s timing couldn’t be better. As the world (including, admittedly, the editors of this blog) await with baited-breath the possible news from Apple this morning on the next generation of its iPad tablet, the California State Board of Equalization has issued revised guidance on the taxability of internet sales, including downloads of … Continue Reading

An Apple(t) Downloaded Today Won’t Keep the Taxman Away: Utah Takes a Bite Out of Web-Based Services

The Utah Tax Commission recently issued Private Letter Ruling No. 10-011 (2/24/12) in which it determined that the provision of certain web-based services are subject to sales tax under two newly amended sections of the Utah Code.  The ruling is a significant shift from prior rulings in Utah that held that access to software on … Continue Reading

Taxing the Clouds – SaaS in Kansas: They’ve Gone About as Far as They Can Go…

It seems that “everything’s up to date in Kansas City”*—and the rest of Kansas for that matter—when it comes to the tax treatment of SaaS, or software as a service. On Monday, in an opinion letter issued by the Office of Policy and Research, the Department of Revenue determined that charges for a “hosted software … Continue Reading
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