- T-Mobile Resources LLC (TMR) was granted a $5.6 million sales tax refund for sales of electronically delivered software in Florida.
- TMR acts as a procurement company for entities affiliated with T-Mobile.
- TMR sold electronically delivered software to TM South, a T-Mobile affiliate.
- TMR collected and remitted Florida sales tax on the sales.
- The software was electronically transferred to a support server and then to individual cell sites.
- The software was purchased for, uploaded to, and used on existing hardware.
- TMR identified the sales tax refund during a routine sales tax audit and submitted a refund claim.
- In Florida, the sale of electronically delivered software is not subject to sales tax.
- The court found that the software is an intangible, not a service, and therefore not taxable.
- TMR provided sufficient documentation to support its refund claim.
- The court directed the Florida Department of Revenue to issue the refund to TMR plus applicable interest.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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