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