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Pillsbury Winthrop Shaw Pittman LLP

California Updates Tax Regulations on Technology Transfer Agreements

Pillsbury Winthrop Shaw Pittman LLP on

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

Pillsbury Winthrop Shaw Pittman LLP

Technology Transfer Agreements: Latest Developments in California

Pillsbury Winthrop Shaw Pittman LLP on

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

Fox Rothschild LLP

North Carolina Supreme Court Unpacks a Service Contract and Finds a Potential Software Sale Lurking Within

Fox Rothschild LLP on

If a company contracts to acquire software which it then licenses to a third party as a component of a lucrative service package, did it “sell” the software? In Value Health Solutions, Inc. v. Pharmaceutical Research...more

Eversheds Sutherland (US) LLP

Bad Day for California as TTA Sales Tax Exemption for Software Is Broadly Reaffirmed by Appellate Court – Will Taxpayer Refund...

Eversheds Sutherland (US) LLP on

In a significant rebuff of the California State Board of Equalization (BOE), the California Second District Court of Appeal held that a manufacturer’s sale of software on tangible media was exempt from sales tax under the...more

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