Sales Committee Meeting Agenda
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Business Negosyo Sales Pagbebenta tax agenda software Digital Not Idaho Sample Sales Agenda
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1D 1E 1F Taxability Relevant Rule 027 Sections Microsoft Windows Office applications (Word, Excel, PowerPoint), TurboTax, QuickBooks, Adobe Photoshop Taxable 01.a 03 Same examples as 1A purchased w/ new HP computer Taxable 01.a 03 Taxable 01.a 03.a Same examples as 1A Not Taxable 01.a 03 Enterprise software such Not Taxable as PeopleSoft 01.a 03 Intuit Payroll updates Not Taxable 01.a 03 Examples 1G Software product key is sold in a physical package, but the software is downloaded off the internet.. Taxable 01.a 03 Software Matrix Rules Committee Mtg - May 21, 2015 Page 1 of 5 Author: McLean Russell 8 Idaho State Tax Commission Section 1 – Software (continued) 1J 1K 1L Periodic charges for renewal of a software license (required or optional) where ongoing software updates are delivered electronically.. Software Matrix Rules Committee Mtg - May 21, 2015 Page 3 of 5 iTunes, Amazon Kindle books, Barnes Noble Nook books Amazon Cloud Player Taxability Relevant Rule 027 Sections Taxable 06 Taxable 06 Amazon iTunes movie Not Taxable rentals, Amazon Kindle textbook rentals, DigiBoo 06 Verizon Wireless Media Store Taxable 06 Not Taxable 06 Author: McLean Russell 10 Idaho State Tax Commission Section 4 – Digital Subscriptions Line 4A 4B 4C 4D Description Examples Taxability Charge to access online library of digital videos, books, or music which the user streams over the internet.. 5B Software Matrix Rules Committee Mtg - May 21, 2015 Examples Page 4 of 5 Taxability Relevant Rule 027 Sections Not Taxable 06.a Not Taxable Author: McLean Russell 11 Idaho State Tax Commission Section 6 – Cable Satellite TV Line Description Taxability Relevant Rule 027 Sections Pay Per View Live Events Pay Per View Movie Not Taxable 06 Not Taxable 06 Video on Demand Not Taxable 06 Taxability Relevant Rule 027 Sections Examples 6A Charge to view a specific event or show that is broadcast live 6B Charge to view a specific event or show that is not live but broadcast at a set time 6C Same facts
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