Remotely Accessed Software

Find answers to questions about remotely accessed software here.

• Has the Department of Revenue issued any tax rulings on remotely accessed software?
• If I sell a 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?
• If I sell remotely accessed software, on what amount should I collect Tennessee sales tax?
• Is customization of prewritten computer software subject to the Tennessee sales 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?
• How should I tax a contract for remotely accessed software that was entered prior to July 1, 2015?
• When does computer software qualify for the sales tax industrial machinery exemption?
• Are computer software telephone support services subject to the Tennessee sales tax?
• What are computer software configuration services and are they subject to sales tax in Tennessee?