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State and local tax, technology-related guidance (table, first quarter 2018)

State and local tax, technology-related guidance

A report of U.S. state and local tax developments concerning technology-related tax issues, for the first quarter of 2018, 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 90 KB] of state and local technology-related tax developments for the first quarter of 2018.


  • Indiana: Legislation was enacted exempting from sales and use tax, transactions involving software. 
  • North Carolina: The Department of Revenue provided its first direct guidance on the taxability of SAAS, ruling that a taxpayer’s cloud computing product was not subject to tax. 
  • Pennsylvania: The Board of Finance and Revenue issued two orders, both of which provided that taxpayers were entitled to a partial refund of sales tax paid on purchases of software based on the percentage of users located out-of-state.
  • Texas: The Comptroller of Public Accounts ruled that sales tax applies to subscription fees for additional benefits related to a taxpayer’s internet-based platform for viewing streamed and on-demand videos that are broadcast or uploaded by third parties. 

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