Florida Circuit Court Holds that Intercompany Sales of Electronically Delivered Software are Not Taxable

In a case involving electronically delivered software sold by a telecommunications company to an affiliate, a Florida circuit court recently held that the company was entitled to a refund of Florida sales tax on such transactions because it successfully showed that the software was neither a taxable sale of tangible personal property nor a service sold with tangible personal property.

Source Deloitte

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