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(a) General Rule. Generally, charges for the access or use of software on a remote server are subject to tax. However, where there is no charge for the use of the software and the object of the transaction is acquiring a good or service other than the use of the software, sales or use tax does not apply.
Ing to the Department~'s data processing regulations, the punching or input of data is taxable only if it is the sole service provided under a contract. It is not taxable when performed as a step in processing a client's data.
When is the cooling-off period allowed? Door-to-Door Sales: If you make a purchase for over $25 at a place other than a merchant's usual place of business, Massachusetts and federal law allows you three days to cancel and get your money back.
ITT72 | IT Network Services, Communications Services and Related Equipment. IntraSystems has been awarded ITT72, IT Network Services, Communications Services, and Related Equipment for the Commonwealth of Massachusetts.
Massachusetts broadly taxes SaaS and other cloud services, but taxes virtually no digital goods, but for gaming, which the state has determined is taxable. This means that businesses that provide SaaS products will need to collect and remit sales tax to the state.
Oklahoma does not tax any cloud, SaaS, or digital products. Generally speaking, the state only taxes physical goods and limited, explicitly enumerated services. This means that businesses offering digital products in the state most likely do not need to collect and remit sales tax on Oklahoma transactions.
California generally does not require sales tax on Software-as-a-Service.
Sales of food for human consumption (other than meals sold by a restaurant) and clothing costing $175 or less. For items that cost more than $175, sales tax is only due on the amount over $175 per item.