- Rhode Island DOR ruled that a company’s personalized reports are taxable as vendor-hosted prewritten computer software, subject to the state’s 7% sales and use tax.
- The key factor was that customers must use the company’s online dashboard to input information and access the report; the dashboard itself was treated as software, and it was prewritten because it was not built to a specific customer’s requirements.
- The fact that the reports contain individualized information did not change the tax result because the underlying software remained the taxable product.
- The DOR did not address whether delivery by PDF download versus email would change the tax treatment, refusing to rule on that hypothetical issue.
Source: vatabout.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.
Latest Posts in "United States"
- Washington Introduces 9.9% Tax on Certain Peer-to-Peer Car-Sharing Transactions from 2027
- Florida DOR Clarifies Sales Tax Refund Rules for Surtax Forms
- Topeka May Prioritize Housing Sales Tax Over General Government Tax Increase
- Washington Introduces 9.9% Peer-to-Peer Car-Sharing Tax
- State Tax Developments: Social Media, Digital Ads, Sales Tax, and More
