NY Tax Dept. Deems Web-Based Software Sales Taxable

By Kyle Jahner (April 26, 2017, 1:30 PM EDT) -- New York tax authorities have determined that sales tax applies to online file-sharing software used by corporate boards of directors in an advisory opinion released Tuesday, but allowed for proportional exclusions for out-of-state board members and exempt internet access functions.

A petitioning seller of the software product, the name of which is redacted in the ruling issued Feb. 27 and publicly released Tuesday, had asked the New York Commissioner of Taxation and Finance whether the software was subject to sales tax.

The opinion from the tax authority's deputy counsel Deborah R. Liebman said software is taxable "whether sold as part of...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!