Are computer software telephone support services subject to the Tennessee sales tax?

Telephone support services include, but are not limited to, help desk and customer service support, basic usability of software, and question and answer assistance with software functionality.  Telephone support services, when optional and sold independently from sales of software maintenance contracts, sales of software (or customization of software), or sales of software installation or repair, are not subject to the sales tax. 

However, if telephone support services are sold as part of the sale of a software maintenance contract or the sale of software (i.e., are not optional), or if they are sold with software, installation, and/or repair or for one lump price (i.e., not separately itemized), then the telephone support services will be subject to the sales tax as part of the sales price for taxable software or services.

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