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New York: Service Provider Deemed to Sell Nontaxable Information Services Rather than Software

Rejecting the New York Division of Taxation’s argument that the primary function test should not be used where there is a license of software, a company providing email tracking and related reports was deemed to be performing bundled nontaxable information services rather than selling taxable prewritten software, and its use of prewritten software to perform such services was deemed not a significant enough component of its services to constitute a primary function.

Source Deloitte

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