TENNESSEE: S&U Tax: Qualified Data Center Services Are Nontaxable Information and Data Processing Services

According to Letter Ruling No. 16-04, Tennessee Department of Revenue, charges by a qualified data center for services it provides are not subject to Tennessee sales and use tax because they are nontaxable information and data processing services.

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Bibliographic Details
Published inState Tax Review Vol. 77; no. 29; p. 34
Format Trade Publication Article
LanguageEnglish
Published Chicago CCH Incorporated: Federal and State Tax 20.07.2016
Subjects
Computer centers
Data processing
Remote searching
Sales taxes
Software
State court decisions
State taxes
Tax exemptions
Use taxes
United States > US
Tennessee
Online AccessGet full text
ISSN0162-1750

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Summary:According to Letter Ruling No. 16-04, Tennessee Department of Revenue, charges by a qualified data center for services it provides are not subject to Tennessee sales and use tax because they are nontaxable information and data processing services.
ISSN:0162-1750