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. January 19, 2016 20:40 Related articles What is remotely accessed software? How do the single article local sales tax limitation and the state single article sales tax apply to computer software, including remotely accessed software? What services are subject to sales and use tax in Tennessee? When is the professional privilege tax due? Is photography subject to sales and use tax?