Bass, Berry & Sims attorneys Mike Sontag, Steve Jasper and Robert Guth authored an article for State Tax Notes describing the still-evolving limits on the new Tennessee sales tax levied on the use of remotely accessed software. As the authors point out in the article, “taxpayers in the business of selling or receiving cloud computing services should make sure to avoid any implication that access to software is a fundamental part of the underlying service.”
The full article, “Tennessee Provides Guidance for Remotely Accessed Software Tax” was published by State Tax Notes on May 2, 2016, and is available online (subscription required).