Transcription of TAXATION OF COMPUTER SOFTWARE AND SERVICES
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TAXATION OF COMPUTER SOFTWARE AND SERVICES
Distribution or sharing of this material is strictly prohibited and may result in the assignment of a failing grade and/or termination of membership in the Institute for Professionals in TAXATION . TAXATION OF COMPUTER SOFTWARE AND SERVICES SALES TAX SCHOOL II THEORY AND PRACTICE FOR THE EXPERIENCED SALES AND USE TAX PROFESSIONAL Learning Objectives At the end of this section, the learner will be able to: Provide examples of/or definitions for the following: o Prewritten or canned SOFTWARE o Custom SOFTWARE o Data processing SERVICES o Cloud Computing ( SOFTWARE as a service, infrastructure as a service and platform as a service) o Information SERVICES o Digital Automated SERVICES o Technology licensing contract o Intellectual property Discuss the difference between basic operational SOFTWARE and application SOFTWARE .
Taxation of Computer Software & Services IPT, Sales Tax School II 2 2. It is important to evaluate and frequently revisit each state’s position on the
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