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“Data Processing Services” And Sales And Use Tax: The Problem With Applying A Stagnant Definition To A Dynamic Industry | TaxConnections “Data Processing Services” And Sales And Use Tax: The Problem With Applying A Stagnant Definition To A Dynamic Industry
Last week, I posted a brief summary of sales tax issues related to software and computer programs. However, as the characterization and taxability of “data processing” is such a complex and hotly contested area, I felt a separate post was merited. The definition of “data processing” was implemented in 1987, and has not been substantially “Data Processing Services” And Sales And Use Tax: The Problem With Applying A Stagnant Definition To A Dynamic Industry