Sale of PowerPoint Presentations Subject to Tax in Utah

Thursday, December 22nd, 2011

 
 
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Utah
General

The Utah State Tax Commission recently issued a private letter ruling addressing the taxability of PowerPoint presentations sold to Utah customers. Generally, the sale of tangible personal property or products delivered electronically are subject to sales and use tax in Utah. A Utah company creates PowerPoint presentations for their customers and then transfers the finished product to them either via a tangible medium or electronically. The Commission had to determine whether the true object of this transaction was obtaining the service (creating the PowerPoint presentation) or the sale of tangible personal property. The Commission found that the true object of the transaction was the sale of the finished PowerPoint presentation, not the sale of the service. Therefore, the sale is subject to tax as tangible personal property or property transferred electronically.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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