Unlike many other states, California and Colorado have historically excluded software as a service (SaaS) from their definition of tangible personal property, exempting from sales tax most digital transactions.[1] However, in the span of about three weeks this June, both states enacted legislation that pulls SaaS and other remotely accessed, prewritten software into their sales … Continue Reading
The cornerstone of any taxing regime is the situsing of receipts. The taxpaying public must have certainty regarding when its income is subject to tax in a jurisdiction. Recent rulings from the Ohio Department of Taxation (the “Department”) regarding the situsing of receipts for the Ohio Commercial Activity Tax (“CAT”), however, inject ambiguity into what … Continue Reading
