August 11, 2022

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Tennessee DOR Points Discover Regarding Gross sales Tax Exemption for Pc Software program Developed for Private Use

June 1, 2022, 5:00 AM

The Tennessee Division of Earnings May 31 issued a observe on a income and use tax exemption for laptop computer or laptop laptop software program developed for private use. Private laptop software made by folks for his or her have use are exempt. Till July 1, if the consumer of the software program is a enterprise enterprise, the exemption solely applies when the particular person fabricating the software program program is a direct workers of that firm. Even so, a contemporary regulation extended the exemption to contain fabrication, set up, and upkeep of private laptop program executed by an agent of the enterprise enterprise, environment friendly July 1. The exemption for accessibility and use of software program program remaining in …