SUT-61 - Computer Software – Custom Software

The sale, lease, licensing, and use of custom and prewritten computer software are subject to sales and use tax. Computer software is subject to sales and use tax regardless of the medium of transfer or delivery to the customer (e.g., discs, electronic delivery, Internet downloads, load and leave, and programming in a computer).

Reference: Tenn. Code Ann. § 67-6-231.

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