"Apps" are Taxable in Texas

Tuesday, May 9th, 2017

 
 
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The Texas Comptroller recently ruled that sales tax applies to software applications ("apps") and maintenance services provided in connection with their sale.

Texas taxes sales of computer software. Completed computer software includes any modification, installation, or maintenance charges made in connection with the sale of the software.

This ruling held that "apps" were taxable software, and any maintenance services (e.g., error correction, improvements, and technical support) provided by the seller were taxable because they were made in connection with the sale of the taxable "app."

https://www.ttrus.com/sites/default/files/tx/201703017H.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.

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