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Sales Tax Update – March 2025

Michael T Dillon, Dillon Tax Consulting LLC

3/3/2025

North Carolina Clarifies Subscriptions to Access Software vs. Digital Content

In a November 1, 2024 decision, the North Carolina Department of Revenue determined that a subscription to access digital content is taxable, whereas the same subscription to access nontaxable content is not subject to sales tax. Taxpayer, for a subscription fee, provided users with access to its online learning platform, through which users could access songs, videos, books, printable worksheets, online video games, quizzes and other learning activities. Users could also access online support via a chat feature. Experiences can be adapted to be unique for each user, and the ...

Cloud-based Services: “The Wild West” and the Cavalry

Dillon Tax Consulting

11/8/2015

The New York Department of Taxation and Finance (Department) recently issued an Advisory Opinion providing their interpretation of yet another Taxpayer's provision of Software As a Service (SAaS). In TSB-A-15(36)S, Taxpayer sought an Advisory Opinion from the Office of Counsel for the Department, as to the application of New York sales tax ...

State Efforts to Define “Cloud Computing” Spell Opportunity for Taxpayers

Dillon Tax Consulting

11/27/2013

A recent Massachusetts letter ruling refines its definition of cloud computing, a rapidly evolving computer medium that includes, among other things, the Internet provision of Software As a Service (SAaS), Infrastructure As a Service (IAaS), and Platforms As a Service (PAaS). SAaS - the most common form of cloud computing – involves the provision of access to ...

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

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Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting