What Does It Apply To?
Although that question remains largely unanswered, the Department of Revenue has outlined some areas that will be taxable. The preliminary language of the law is very vague, saying that "tax software services that modify, enable or adapt prewritten software to meet the business or technical requirements of a particular purchaser and to operate on the purchaser’s computer system, regardless of how the services are described or billed to the customer." For example, if a customer bought some new computers for their business from an IT professional and asked them to install Microsoft Office on the computers for them, the purchase of the product, as before, would be taxable, but newly added is the labor required to make the installations. There are many exceptions to this rule that the Department of Revenue continues to add to its website as questions arise.