The letter ruling concludes that the true object of the transactions at issue was for customers to obtain access to the platform software and that the fees, although separately stated, were either necessary to complete the sale or essential and integral to the sale of software, thus, were subject to Tennessee sales tax.
Source: KPMG
Latest Posts in "United States"
- Washington to Tax Bullion Sales Under B&O and Sales Tax Starting January 2026
- Washington to Tax Temporary Staffing Services as Retail Sales Starting October 1, 2025
- NYDTF: Out-of-State Retailers Using NY Fulfillment Not Vendors for Sales Tax Purposes
- South Carolina Rules Scaffolding Rental for Insulation Installation Subject to Sales Tax
- Sales Tax Horror Stories: Multi-Channel Selling and Marketplace Facilitator Nightmares
