In two separate memoranda of decision involving different taxpayers, the Indiana Department of Revenue held that both taxpayers were entitled to refunds of Indiana sales tax paid on certain transactions with various software vendors for purchased software services that occurred prior to July 1, 2018, because the facts showed that they did not acquire a possessory interest in the vendors’ software.
Source Deloitte
Latest Posts in "United States"
- Understanding U.S. Sales Tax: A Comprehensive Guide
- New Jersey mediation program for corporation business tax and sales and use tax opens October 1
- US Supreme Court will hear oral arguments in tariff case in early November 2025; opening briefs due soon
- A 15% tariff is painful. A trade war would be worse
- Clarifying California Sales Tax Regulations for Software and Technology Transfer Agreements
