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 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? What is remotely accessed software? Are sitting fees that photographers charge subject to sales and use tax? Is software that is purchased, downloaded onto a server in another state, then accessed by the purchaser’s employees located throughout the U.S., including Tennessee, considered remotely accessed software for Tennessee sales and use tax purposes? Is a charge for labor subject to sales tax?