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"
- Wisconsin – Release Addresses Terminated Penny Production and Resulting Sales and Use Tax Implications
- Washington – Time and Materials Charges and Cost Reimbursements Deemed Part of Taxable Digital Automated Services
- Indiana – New Law Addresses Penny Shortage and Tax Implications of Cash Transaction Rounding
- Illinois – Updated DOR Guidance Addresses In-State Physical Presence, Remittance Thresholds and Sourcing
- Understanding Economic Nexus: Sales Tax Compliance for Online and Multichannel Businesses After Wayfair
