Accounting Services

Some accounting firms sell accounting software to their clients. Sales of prewritten computer software are taxable. Software updates may also be taxable. For more information, see Computer Software.

Do not pay sales tax or use tax when you purchase prewritten computer software to resell to clients. Instead, give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.

Sales of copies are taxable.

You must charge sales tax on copies when:

• You provide additional copies that were not included in the original charge for accounting services
• You charge a third party for copies who is not receiving accounting services