Tax Law Updates | New Statutes, Regulations, and Rulings
June 2, 2010
NY Tax Dep’t: Litigation Support Services Delivered Online or in Tangible Format Are Not Subject to Sales and Use Tax
Petition No. S090825A
TSB-A-10(20)S, 5/6/2010
The New York State Department of Taxation and Finance (“Department”) has issued an advisory opinion, stating that a company’s (“Petitioner”) litigation support services delivered online or in tangible format such as DVDs and CDs are not subject to sales and use tax.
By way of background, Petitioner provides a variety of litigation support services to its customers. It provides some of these services using its online proprietary software. Petitioner does not transfer the software to the customer or allow the customer to access the software by remote means, nor does the customer have the ability to enter data, manipulate data or…
To continue reading this article, subscribe now
It's FREE and only takes seconds
View a PDF of the ruling
