Pennsylvania Tax Ruling: Cloud Computing and Support Services for Software Deemed Taxable

• One Market Data LLC challenged the revocation of its sales tax license and tax assessment in Pennsylvania
• The company argued that its services were nontaxable under Pennsylvania law
• The Board found that services related to licensed software were taxable as cloud computing and support services
• The tax assessment was upheld, but the company’s sales tax license was reinstated after paying outstanding tax liabilities
• Proper tax compliance is emphasized in the tech industry, with complexities in distinguishing taxable and nontaxable services

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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