Tennessee Rules on Service Fees for Data Conversion

Thursday, November 19th, 2015

 
 
A hand touching a screen.
Share
Link
Tennessee
Technology

The Tennessee Department of Revenue ruled that a lab services provider did not owe sales and use tax on fees paid to record management companies for data conversion. The record management companies converted data from one type of digital content into a different type of readable content. This was not the provision of a taxable service or item because the software used to accomplish this task was developed internally and used by the record management companies only. Therefore, it did not involve the remote access of software by the lab services provider and was not taxable.

https://www.tn.gov/assets/entities/revenue/attachments/15-04.pdf


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.

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...

Specialized Tools to Install Prosthetic Devices are...

Friday, May 31st, 2019 -The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devi...

Magnetically Cleaning Corn is Exempt in Ohio

Wednesday, May 22nd, 2019 -The Ohio Board of Tax Appeals recently ruled that a magnet used to clean or remove scrap metal from corn befor...