California says no sales tax on certain licensed software… With California’s current budgetary and fiscal issues, the State has attempted to come up with new ways to increase revenue (see my previous blog post on the Amazon sales tax). But doing so through a sales tax on certain software transactions is still a no-no in this State. This rule applies to any transfer of non-tangible intellectual property subject to a patent or copyright. Recent events This past April, a California appellate court ordered the State Board of Equalization (“BOE” – a public agency responsible for tax administration and fee…
