This form is a CD Software License. The agreement provides that the licensor grants to the licensee a non-exclusive license to use the accompanying software and documentation. The form also provides that the licensee may terminate the agreement by returning the licensed product to the licensor.
Missouri CD Software License
Category:
State:
Multi-State
Control #:
US-KWP-0044
Format:
Word;
Rich Text
Instant download
Description
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How to fill out CD Software License?
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FAQ
In a recent Missouri Department of Revenue letter ruling (LR 6991), the state of Missouri determined that 2026 purchases of canned software downloaded electronically over the internet are not subject to sales or use tax. However, if that canned software is 2026
Most businesses operating in or selling in the state of Missouri are required to purchase a resale certificate annually. Even online based businesses shipping products to Missouri residents must collect sales tax. Obtaining your sales tax certificate allows you to do so.
In general, materials, replacement parts, and equipment purchased for use directly upon and for the repair and maintenance or manufacture of, motor vehicles, boat/vessel, railroad rolling stock, or aircraft engaged as common carriers of persons or property, are not subject to tax.
(I) The sale of software as a service is not subject to tax. The service provider must pay sales or use tax on any tangible personal property used to provide the service that is purchased or used in Missouri.
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 digital products are exempt from the sales tax in Missouri.
(I) The sale of software as a service is not subject to tax. The service provider must pay sales or use tax on any tangible personal property used to provide the service that is purchased or used in Missouri.
Requirements for prewritten software are still subject to sales and use tax regardless of the method of delivery (whether with a physical medium, downloadable or accessed via the Internet) or if possession or control is given.
Missouri does not specifically define digital goods for sales tax purposes. New Mexico does not specifically define digital goods for sales tax purposes. New York does not specifically define digital goods for sales tax purposes. Pennsylvania does not specifically define digital goods for sales tax purposes.
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.
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