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The canned software conundrum: Inconsistent state corporate income tax treatment Logo aicpa

  Lauren Biyiasas, J.D.and Caralee Hall, CPA |   Free |   AICPA |   01 Jun 2017 |   Tax Adviser Magazine

This item discusses the interplay between Public Law 86-272 and the federal treatment of computer software, as well as two states' approaches to the corporate income tax treatment of canned software, and how—despite similar characterization of software for sales tax purposes—these states arrive at disparate corporate income tax jurisdictional and apportionment results.

Topics covered:
  • Tax: Technical: State & local tax (SALT): Allocation & apportionment, Intermediate