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NJ Tax Court Reverses Course, OKs Software Services Levy

Law360, New York (January 10, 2017, 7:55 PM EST) -- The Tax Court of New Jersey ruled Monday that certain services an information technology company provided before October 2005 were subject to sales tax, finding that maintenance and installation were taxable even before a law enacted that year specified them as such.

Tax Court Judge Mala Sundar reversed the portion of the court’s October decision that ruled some services Premier Netcomm Solutions LLC performed related to prewritten software were not taxable prior to October 2005, which was when the state legislature enacted a law that made...
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