Archives: Utah

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Utah is Taxing the Cloud (or, This Cloud-Based App)

In a recently issued ruling, Utah issued a Private Letter Ruling concerning the taxability of cloud-based applications. A Utah corporation requested the Utah State Tax Commission to determine whether their cloud-based applications are subject to Utah’s sales tax.  The cloud-based applications support their customers’ telecommunication equipment by instructing the equipment on how to process incoming … 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

Utah Passes Affiliate Nexus Legislation; Urges Congress to Pass Nexus Bill

Last week, the Utah legislature passed both an affiliate nexus bill that will require remote sellers to collect and remit sales tax and a joint resolution urging Congress to pass national, remote-seller legislation. H.B. 384 expands the obligation on a seller to collect and remit sales tax to remote sellers who “sell tangible personal property, … 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