State and local tax, technology-related guidance - KPMG United States
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State and local tax, technology-related guidance (table, third quarter 2017)

State and local tax, technology-related guidance

A report of state and local tax developments concerning technology-related tax issues, for the third quarter of 2017, provides updates in table format and covers topics such as access to web-based services, guidance on digital equivalents, taxability of software, and other items.


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Read the KPMG report [PDF 101 KB] of state and local technology-related tax developments for the third quarter of 2017.


  • Pennsylvania: The Department of Revenue ruled that a taxpayer’s information retrieval products, consisting of subscriptions to internet-based legal research databases, were subject to tax.
  • Massachusetts: The Department of Revenue promulgated a regulation requiring certain internet vendors that are not otherwise required to register, collect, and remit Massachusetts sales or use tax to do so if they have over $500,000 in Massachusetts sales or over 100 Massachusetts transactions in the previous year.
  • New York: The Department of Taxation and Finance issued an advisory opinion regarding the taxability of the petitioner’s webinar and live stream products, and certain related optional services. 
  • Illinois: The Department of Revenue issued a private letter ruling resolving how multiple affiliated companies with various Illinois locations (including corporate headquarters, distribution facilities, retail locations, and data centers) are to source local sales and use tax.

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