Technical Support: Tennessee Publishes Guidance On Sales Tax Treatment of Computer Software Maintenance Contracts

By | Sutherland SALT Shaker | February 2, 2016

The Tennessee Department of Revenue has issued guidance explaining that the retail sale of, use of, or subscription to a computer software maintenance contract is subject to sales and use tax when: (1) the maintenance contract is sold as part of a taxable sale of computer software; (2) the underlying software is installed on a computer located in Tennessee; or (3) the location of the underlying software is unknown by the seller, but the purchaser’s residential or primary business address is located in Tennessee.

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