An Arizona Court of Appeals affirmed summary judgment against a taxpayer that its human resource software is treated as taxable tangible personal property rented to its customers for purposes of calculating the Arizona transaction privilege tax even though it is stored on servers outside of Arizona and only accessed visually by customers in Arizona through terminals over the internet.
Source Deloitte
Latest Posts in "United States"
- Canada removing tariffs on certain US goods; Canadian business support measures announced
- Can Sales Tax Replace General Excise Tax for Economic Growth?
- Seattle Mayor Proposes Sales Tax Hike to Fund Nonpolice Response Teams
- Rhode Island Imposes 7% Sales Tax on Short-Term Parking Starting October 2025
- USTR Evaluates Extending Section 301 Tariff Exclusions on Chinese Imports Beyond November 2025
