Archives: New York

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New York Advises Sales of “Computing Power” Not Taxable

Yesterday, the New York Department of Taxation and Finance Office of Counsel issued advisory opinion TSB-A-15(2)S holding that cloud computing vendors providing “Internet infrastructure” were not subject to sales tax.  Taxpayer’s clients provided their own software to taxpayer, which ran that software for client’s purposes. Taxpayer provided hardware at data centers, including memory, processing, and … Continue Reading

Breaking News: USSC Denies Cert in Amazon and Overstock Cases – Taxing Tech in the News

On December 2, the United States Supreme Court declined to hear appeals by Amazon.com and Overstock.com of a March 2013 decision by New York’s highest court upholding the constitutionality of that state’s affiliate nexus law. Read Kelley Miller’s comments on this news in today’s edition of Law360 here.… Continue Reading

Utah Zaps a Phantom Menace

Zappers and phantomware—software programs that are added-on (zappers) or factory installed (phantomware) to electronic cash register systems and other point-of-sale devices—have been around since the mid-point of the last decade and have been on the minds of state sales tax authorities since about the same time. Of the two programs, zappers (traditionally) appear to have … Continue Reading
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