The California Department of Tax and Fee Administration (CDTFA) explains that, pursuant to state caselaw, an agreement for the sale of non-custom software may qualify as a technology transfer agreement (TTA) and that if a taxpayer paid California use tax on its purchase of non-custom software transferred under a TTA, then it may file a refund claim with the CDTFA for any California use tax overpaid.
Source Deloitte
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