Alabama Revenue Sharing Agreement to Income from the Licensing and Custom Modification of the Software
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How to fill out Revenue Sharing Agreement To Income From The Licensing And Custom Modification Of The Software?
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FAQ
The non-resident tax form for Alabama is known as form 40NR. This form is specifically designed for individuals who earn income in Alabama but do not reside in the state. It’s crucial for non-residents generating income from the Alabama Revenue Sharing Agreement to Income from the Licensing and Custom Modification of the Software to accurately complete this form to meet their tax obligations.
In short, states seem to take the position that software must be taxed, and since it can only be taxed as tangible personal property or as a specific service, it will be taxed as a service when there is no tangible personal property transferred.
Luckily, California - the US's biggest state for digital goods - has defined digital goods, software, and SaaS as exempt from sales tax.
The majority of states which have addressed the issue and have concluded that software (at least unbundled software) is not tangible personal property for ad valorem tax purposes and therefore is generally not taxable.
Sales of custom software - downloaded are exempt from the sales tax in Alabama. In the state of Alabama, any separately stated charges for any modifications any sorts of to canned software which was prepared specifically for a certain customer is considered to be exempt, although only to extent of the modification.
Alabama generally does not require sales tax on Software-as-a-Service. Why does Alabama not require sales tax on Software-as-a-Service (SaaS)? Alabama does not expressly exempt Software-as-a-Service from sales tax but does define computer software as a sequence of automatic data-processing equipment instructions.
Unless specifically stated otherwise, the licensing of computer software is considered a retail sale, and not a rental, and is subject to Sales Tax or Use Tax regardless of its function or form of transmission to the purchaser or licensee.
SALT Alert: Alabama Edition As previously reported, in Ex parte Russell County Community Hospital, the Alabama Supreme Court announced that all software, including customized software created for a particular user, is "tangible personal property" and therefore subject to Alabama sales and use tax.
In addition, licenses for the use of software accessed electronically are not considered sales of tangible personal property, and therefore are not subject to state sales tax, as long as no transfer of tangible personal property occurs as a part of the transaction.
