Always break out installation, support, and training charges from the software license fee to preserve exemptions.
Software delivered via physical media or downloaded in full is taxable as tangible property. Conversely, Software as a Service (SaaS) accessed purely via a web browser (with no downloaded code) is typically exempt .
Out-of-state vendors must collect tax if they have a physical presence or meet economic thresholds ($100,000 in annual sales or 200+ transactions in Michigan).
Are you currently reviewing a or trying to determine if a specific SaaS product with a desktop agent is taxable?
One of the reason I came to Goa was because of Mr. Mario Miranda. My dream has been fulfilled. The high point of my visit, I grew up with Mario and thank you for printing out the pictures and the lovely gift. 