New York: Provider’s Data Management Services Deemed Taxable Prewritten Software Sold as a Bundle Rather Than Nontaxable PaaS

In a case involving a taxpayer providing certain data management, storage, and security services, an administrative law judge with the New York Division of Tax Appeals held that based on the provided facts, its sales to customers constituted taxable sales of prewritten software sold in a bundle, rather than nontaxable, cloud-based services.

Source Deloitte

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