This form is a Computer System Support Agreement. This form provides that a company will be responsible for the maintenance of computer equipment. The form also provides that the customer will pay the company a maintenance fee for the equipment. The agreement will be binding upon the parties and their respective successors and assignees. The customer may not assign the agreement to any person or entity without the prior written consent of the company.
South Carolina Computer System Support Agreement - Maintenance Agreement
Category:
State:
Multi-State
Control #:
US-KWP-0015
Format:
Word;
Rich Text
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How to fill out Computer System Support Agreement - Maintenance Agreement?
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FAQ
A maintenance contract, defined as the contract between 2 parties which creates the agreement that one party will maintain an asset owned by another party, is common across many industries. Maintenance contracts can exist for equipment, a building, landscape, computers and other information technologies, and more.
A software maintenance agreement, or SMA, is a legal contract that obligates the software vendor to provide technical support and updates for an existing software product for their customers. It may also extend the expiration date of certain features, such as new releases or upgrades.
Sales of digital products are exempt from the sales tax in South Carolina.
Taxing jurisdictions. Approximately 30 states tax some type of digital services (aka, electronic goods and services), but few tax them across the board. Some tax them quite narrowly, exempting most digital services but applying tax to digital goods such as apps and e-books.
Yes. Charges for maintenance agreements (whether optional or mandatory) that are made in conjunction with, or as part of the sale of, computer software sold and delivered by tangible means are includable in "gross proceeds of sales" or "sales price", and, therefore, subject to the tax.
In a recent private letter ruling, the South Carolina Department of Revenue held that software subscription services are tangible personal property subject to sales and use taxes.
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.
South Carolina Digital products are not taxable in South Carolina. Digital products are not specifically included in the definition of tangible personal property.
Prescription medicines, groceries, and gasoline are all tax-exempt. Some services in South Carolina are subject to sales tax.
AMC is a maintenance contract or an insurance policy for your technological advancement. It is a software update service for which your company has to pay annually, to the software provider.
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