![]() The Platform Fee was paid to license the platform’s technology and required configuration, content integration, and hosting, customer support, and connectivity maintenance. All three fees are part of a single contract, itemized within the same, and separately stated on invoices. The taxpayer charged customers three different fees in connection with the product: Platform Fees, Implementation Fees, and Content Fees. Ultimately, the platform suggests an outcome based on the information users provide. After the platform received the necessary information, it produced a decision tree that users would follow as additional information is entered. In some cases, the platform’s use was mandatory.Īlthough some user input was required, both the platform and customer’s computer systems exchanged information with each other, presumably automating the information transfer process. After integration, a separate tab for users to click for access to the platform would appear, or certain triggers in an employer’s software system would produce a pop-up directing the user to use the platform. The platform was highly integrated into employers’ systems. The platform was hosted on Taxpayer or third-party servers, and users accessed the platform from their employer’s electronic software system. The platform was used to support a decision-making process. The Tennessee Department of Revenue ruled recently that an information technology company’s platform product was subject to Tennessee sales and use tax.
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