Close
Close

New York department determines cloud computing services are not subject to sales and use tax

Download RFP
The New York State Department of Taxation and Finance issued an Advisory Opinion on April 14 responding to a petitioner’s request as to whether the sale of a certain cloud computing product was subject to New York state sales and use tax. The department concluded that the product essentially constituted the provision of computing power to its customers, which was not considered an enumerated service subject to the sales and use tax.

Download the PDF.