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SALT Blog 

SALT Blog – State and Local Tax Blog

The State and Local Tax ("SALT") blog provides news updates and commentary about state and local tax issues.

You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax.


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Posts tagged Technology Transfer Agreement.

A California Court of Appeals recently tackled the question of whether sales tax should be imposed upon a telecommunication company's license for software used to operate its telephone switch hardware.  The court held that the software license was exempt from sales and use tax because the license constituted the transfer of patent and copyright interests.