Wisconsin Video Streaming - Downloading License Agreement
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How to fill out Video Streaming - Downloading License Agreement?
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FAQ
The sale, lease, or license of computer software, except custom computer software, in Wisconsin is subject to Wisconsin sales or use tax unless an exemption applies, regardless of how it is delivered to the customer (diskette vs. electronically).
Taxable sales include the sale, furnishing or use of recreational facilities on a periodic basis and other recreational rights, including but not limited to membership rights, vacation services, and club memberships.
No. You don't owe tax for the sale of cloud software subscriptions to customers in Wisconsin.
Just as it varies by country, the definition and taxability of digital services in the United States varies by state. And as in other countries, U.S. sales tax laws are subject to change. Approximately 30 states levy their sales taxes on digital, or electronic services.
On November 30, 2021, the Wisconsin Department of Revenue (?Department?) updated Publication No. 240, which provides guidance on the application of Wisconsin sales and use tax to sales and purchases of digital goods.
Only certain services sold, performed, or furnished in Wisconsin are subject to Wisconsin sales or use tax. Taxable services include: Admission and access privileges to amusement, athletic, entertainment, or recreational places or events. Access or use of amusement devices.
For example, the sale of a live webinar (i.e., specified digital good) is a nontaxable educational service and the webinar is considered incidental to (and not a separate taxable sale from) the sale of the nontaxable educational service.
NOT TAXED: ?Live Digital Online Educational Services? are not taxed.