Georgia Sales Tax on Software and Maintenance Programs
Canned Software – Delivered on Tangible Media TAXABLESales of canned software delivered on tangible media are subject to sales tax in Georgia. Canned Software – Downloaded EXEMPTIn the state of Georgia, any documentation created must show the method utilized for delivery. If software is delivered both electronically and through the use of a tangible medium, […]
Illinois Sales Tax on Software and Maintenance Agreements
Software and Maintenance Agreements Taxability of Software Sales Maintenance Agreements for Tangible Personal Property Software Maintenance Provisions Labor Charges When calculating the Retailers’ Occupation Tax: Transportation and Delivery Charges Legal Precedent: Kean v. Wal-Mart Stores, Inc. Separability of Charges Department Clarifications Documentation Requirement:Sellers must maintain documentation demonstrating the customer had the option for pickup. Separately […]
Illinois Sales Tax on Hygiene Products
Repeal of the “Tampon Tax” Illinois joined a handful of states and the city of Chicago in repealing a so-called “tampon tax” as Gov. Bruce Rauner approved a bill that exempts feminine hygiene products from the state sales tax. Previous Tax Classification Currently, tampons and sanitary napkins are taxed by the state of Illinois as […]