Louisiana Board of Tax Appeals Says Personal Data Cloud/Storage Services are Exempt under ITFA

The Louisiana Board of Tax Appeals held that a company’s sales of personal data cloud/electronic storage for extra capacity through monthly subscriptions where data is accessed on a computer or other electronic device via the internet constitute sales of exempt “Internet Access” as defined in the federal Internet Tax Freedom Act and thus state and local taxes could not be assessed on these transactions.

Source Deloitte

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