In the ruling, the DOT addressed nine common situations in which the sales tax treatment of electronically provided prewritten software may be called into question:
Software electronically downloaded onto equipment purchased by the customer.
SLAs are a means of incorporating Performance-based Service Contracting (PBSC) into software
According to the Yankee Group, 90 percent of companies worldwide have had to deal with software
licensing non-compliance issues.
AG's electronic business products have boosted revenue growth by more than 100% year on year, increasing from almost no revenue in 1998 to over 30% share of license revenue in the most recent quarter.
The importance of understanding database software
technology becomes readily apparent when one realizes that computer-based records tracking software
, electronic mail systems, corporate financial applications, electronic document management systems (EDMS), and many other organizational information resources rely on database software
At the start of software
development projects--which often cost millions of dollars--management normally has already determined whether it should market the resulting applications.
This "productivity paradox" points to a fundamental misalignment between the software
and business strategies of many firms.
There are dozens of commercial software
packages available, ranging from PC-run two-dimensional (2-D) programs to sophisticated three-dimensional (3-D) packages that require the power and performance of a supercomputer.
is leased, lease payments are deducted currently.
Despite the fact that accounting software
designed for for-profit businesses is usually a poor fit for NPOs, many--especially the smaller ones--are compelled to use them.
A company with self-developed software
costs may choose among three alternative tax treatments for these costs.
highlights: Automatic overflows; pop-up calculator; automatic attachments; depreciation schedules; client management; mailing labels; amortization schedules; direct or third-party electronic filing attachments (integrated with Nelco Directronic Filling).