Archive: tangible personal property

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Uncertainly in Alabama on the Taxation of Electronically Delivered Information

Alabama has revoked a twenty-year-old sales tax ruling, and in doing so has ruled that electronically transmitted information is taxable tangible personal property for sales tax purposes.  The notice issued by the Alabama Department of Revenue on September 3, 2015 cites advances in technology and analogous expansions of the definition of “tangible personal property” to […]

Court Issues Favorable Sales Tax Decision for Government Contractor

On June 7, 2013, the Supreme Court of Texas issued its ruling in Combs v. Health Care Services Corporation, which upheld a government contactor’s refund claim for sales taxes paid on purchases of tangible personal property used by the contractor in performing nontaxable services for the government. The decision should cause similarly situated contractors to consider if they […]