An Arizona Court of Appeals affirmed summary judgment against a taxpayer that its human resource software is treated as taxable tangible personal property rented to its customers for purposes of calculating the Arizona transaction privilege tax even though it is stored on servers outside of Arizona and only accessed visually by customers in Arizona through terminals over the internet.
Source Deloitte
Latest Posts in "United States"
- Why Centralizing Louisiana’s Sales Tax Collection Is Smart
- Missouri Sales Tax Applies to Online Sales of Novel Medical Equipment Kits to Physicians’ Offices
- New Texas Appeals Court’s First Sales Tax Ruling Threatens Comptroller’s Data Processing Rule Amendments
- Illinois Updates Sales Tax Nexus Rules for 2026: Key Changes for Retailers and Service Providers
- Centralizing Louisiana’s Sales Tax Collection: Simplifying Compliance and Boosting State Competitiveness
