California: Guidance Issued on Software Technology Transfer Agreements and Underlying Refund Claims

The California Department of Tax and Fee Administration (CDTFA) explains that, pursuant to state caselaw, an agreement for the sale of non-custom software may qualify as a technology transfer agreement (TTA) and that if a taxpayer paid California use tax on its purchase of non-custom software transferred under a TTA, then it may file a refund claim with the CDTFA for any California use tax overpaid.

Source Deloitte

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