The Department has issued a new Information Guide --  Sales and Use Tax for Computer Software.

Overview:

The gross receipts from the sale, rental, lease, license, or transfer of prewritten or custom computer software is subject to tax regardless of the method of delivery to the purchaser. In addition, training on the use of computer software is taxable if sold by the seller of the software. The sale of maintenance or service contracts and charges for installing computer software are taxable, whether performed by the retailer or by a third party.