USA: Texas comptroller finds software licensed to Texas customers created nexus for sales and use tax purposes


People sitting on a long bench talking (3) - PwC, Photo_RGB_PC_48164.jpgThe Texas Comptroller of Public Accounts determined that electronically downloaded software licensed by a Utah corporation to Texas customers constituted physical presence in Texas sufficient to establish sales and use tax nexus. According to the decision, nexus was established because the software was characterized as tangible personal property and the Utah corporation retained all property rights in the software, which was physically present and generating revenue in Texas.Read More »