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...

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