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? When is computer software subject to the sales tax in Tennessee? What is a "single article," and how is sales tax on a single article calculated? Are issued rulings published?