The California Department of Tax & Fee Administration has proposed changes to simplify determining when tangible personal property has been transferred for sales tax calculations....more
Since their introduction in California in 1993, the sales and use taxation of technology transfer agreements has been the subject of significant litigation and a seemingly endless regulation project.
In the past few...more
8/27/2024
/ Audits ,
California ,
Copyright ,
Intellectual Property Litigation ,
Intellectual Property Protection ,
Patents ,
Revenue & Taxation Code ,
Safe Harbors ,
Sales & Use Tax ,
Software ,
Supply Chain ,
Tangible Property ,
Technology Transfer Agreements
On May 15, 2015, the New York State Department of Taxation and Finance released Advisory Opinion TSB-A-15(2)S which concluded that sales of certain cloud computing services are not subject to New York State sales and use tax....more
The amount of non-taxable embedded software being taxed in California is a staggering number. While companies own assets with millions of dollars of embedded software, few companies are maximizing their property tax savings...more