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The SALT Shaker PodcastAuthor: Eversheds Sutherland
State and local tax jurisdictions continue to evolve their tax systems around the US. Analyzing the latest key decisions, legislative and regulatory changes, and revenue agency guidance, the Eversheds Sutherland SALT Team focuses on providing tax professionals with a quick update of the most important developments in US state and local tax. The SALT Shaker Podcast helps tax professionals navigate growing challenges in the evolving tax systems of state and local jurisdictions. Language: en Genres: Business, Business News, Management, News Contact email: Get it Feed URL: Get it iTunes ID: Get it |
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The primary function test strikes again: Lessons from Beeline
Tuesday, 3 February, 2026
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down a recent New York Appellate Division decision addressing a longstanding question in New York: Is providing a license to software always the sale of software? Jeremy and Chelsea unpack the Appellate Division's answer to that question in Beeline, who offered its customers a license to taxable prewritten software and nontaxable professional services. Applying New York's primary function test, and relying on the extensive record developed below, the court concluded that the transaction's objective was the taxable sale of software rather than nontaxable professional services. This week's overrated/underrated question takes on a fun one: birthdays. Are they overrated or underrated? For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.
