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Tennessee DOR Issues Ruling on Internet-Based Services

The Tennessee Department of Revenue issued an interesting ruling addressing the taxability of two types of Internet-based services. The Department determined that the first type (facilit

January 17, 2013

The Tennessee Department of Revenue issued an interesting ruling addressing the taxability of two types of Internet-based services. The Department determined that the first type (facilitating remote access to the user’s computer) was a non-taxable service and the downloaded Java applet was software but not the true object of the transaction. The Department determined that the second type, which facilitated online meetings/webinars, was a service “ancillary” to a telecommunications service, and was thus subject to sales tax.

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