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? 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? When is computer software subject to the sales tax in Tennessee? What is remotely accessed software?