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California: SaaS is not a taxable service. However, software or information that is delivered electronically is exempt. The ability to access software from a remote network or location is exempt. Under California sales and use tax law, there must be a transfer of TPP, in order to have a taxable event.
Services in Missouri are generally not taxable. However if the service you provide includes selling, creating or manufacturing a product, you may have to deal with the sales tax on products. Tangible products are taxable in Missouri, with a few exceptions.
Program installation, maintenance of software, upgrades and training services are taxable when the purchase of these services is mandatory under the terms of the agreement to purchase the software.
Program installation, maintenance of software, upgrades and training services are taxable when the purchase of these services is mandatory under the terms of the agreement to purchase the software.
While software is not physical or tangible in the traditional sense, accounting rules allow businesses to capitalize software as if it were a tangible asset. Software that is purchased by a firm that meets certain criteria can be treated as if it were property, plant, & equipment (PP&E).
Services in Missouri are generally not taxable. However if the service you provide includes selling, creating or manufacturing a product, you may have to deal with the sales tax on products. Tangible products are taxable in Missouri, with a few exceptions.
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.
Charges for custom software maintenance agreements that provide for software updates, upgrades, or enhancements delivered on a tangible medium are not subject to tax.
C. Child Support or Alimony: Normally, child support is not considered taxable income to the recipient. It is also not considered tax deductible to the obligated parent. However, maintenance is considered taxable income to the recipient and is tax deductible to the obligated party.
In the state of Missouri the charge must be separately stated. Sales of parts purchased for use in performing service under optional maintenance contracts are subject to sales tax in Missouri.