Has the Department of Revenue issued any tax rulings on remotely accessed software? Yes. The most recently posted letter ruling on this topic is Letter Ruling #15-08. You may read the letter ruling here. December 12, 2017 15:10 Related articles If I sell remotely accessed software, on what amount should I collect Tennessee sales tax? If I sell the use of remotely accessed software to a customer with users in TN as well as other states, can I exempt the entire sales price and have the customer report use tax on its TN portion? What documentation do I collect from the customer? When is computer software subject to the sales tax in Tennessee? Should a Tennessee software developer collect Tennessee sales tax on software it installs on a server located in Tennessee if the customer buying the software is located outside Tennessee and only accesses the software via the Internet? What is remotely accessed software?