Iowa Department of Revenue Policy Letter (No. 12300002, Jan. 11, 2012)

(under Iowa Code Sec. 423.2(6), only enumerated services are subject to sales tax; software training is not an enumerated service and is not subject to tax regardless of how it is delivered; gross receipts of software provider from hosted software and web-based training services are "cloud computing" services that are not subject to sales tax).

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

RSS​ Facebook Twitter