Sales Taxation of Services

A Look at New York, New Jersey, and Florida

Revenue-hungry taxing jurisdictions that can no longer afford to rely upon sales tax on tangible personal property are looking to the internet for new sources of revenue. This search has led many tax jurisdictions to attempt to tax information, investigation, and security services, as well as many other services often delivered over the internet. But defining those services is often just as difficult as taxing them.

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