(1) A California-based Independent Software Vendor licenses the same software to multiple enterprises subject to a Software License Agreement. Vendors retains all intellectual property rights. The software is only made available for electronic download - no physical media is used. (2) ISV offers annual support and maintenance agreements. All support and maintenance services are conducted online (software updates, support questions etc) (3) ISV offers installation/deployment services where ISV personnel remotely, over the Internet, install software on the customer servers (4) ISV offers customization or integration services where the software is configured to work with other customer owned software. This may result in generation of some software components which are also transmitted digitally to customers. As of Feb 2016, do all these 4 items continue to be exempt from California Sales
As of Feb 2016, are Enterprise Software sales and Support and Maintenance Agreements subject to CA Sales Tax?
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Tax