Welcome to the latest installment of our blog “What are the rules for NYS Sales tax for
my profession?”
In this blog we are highlighting another industry with a
few of the broad guidelines to follow! Our hope is to not only provide helpful information
for the business owners, but the consumers as well!
This blog focuses on Computer
Software.
Prewritten computer software includes any computer software
that is not designed and developed to the specifications of a particular
purchaser.
The sale of prewritten computer software is taxable, whether
it is sold as a part of a package or separately, regardless of how the software
is conveyed to the purchaser. Therefore,
prewritten computer software sold on a disk, by electronic transmission, or by
remote access will be taxable.
However, services related to computer software are exempt
from sales tax. Some of these services are:
- Training
- Consulting
- Troubleshooting
- Programming
The sale of an upgrade of prewritten software is subject to
sales tax. Also, the sale of a license to remotely access software is subject
to state and local sales tax.
This is just a brief overview of the sales tax laws
regarding computer software. Feel free to give our office a call for more
information.
By Renee Greenspan
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