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My business develops computer software that we sell to various businesses in New York State. Is this subject to New York State sales tax?


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The BIDaWIZ Team's Answer:

It depends on whether or not the software is prewritten or custom. Prewritten computer software is generally subject to sales tax, whereas custom software may be exempt. This is referenced in the New York State Technical Services Bulletin M-93(3)S and TB-ST-740.

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