Computer Software Taxation Essay Example | Topics and Well Written Essays - 3000 words

Computer Software Taxation - Essay Example As a preliminary matter, it must be noted that attempts to tax computer software have long been particularly troublesome. How a taxing authority decides to classify sales transactions involving computer software determines whether it will be subjected to sales/use tax or treated as exempt. It is here that, in attempting to classify computer software, a number of state authorities and judicial bodies have struggled to forge a uniform approach. Uniformity and consistency, to be certain, have proven elusive ideals. This essay will examine the sales/use tax implications for transfers of computer software, particularly to the electronic delivery of computer software, in an effort to demonstrate how more consistency and uniformity might be brought to the issue. In order to understand how electronic delivery has become an interesting issue, however, it is first important to understand how and why the electronic delivery of computer software has become a viable option for avoiding the imposition of sales tax in some jurisdictions. States began to implement sales/use tax schemes beginning in the 1930s in an effort to raise revenues (Morse, 1997). These taxes were levied on retail sales made within the states, they developed into a primary source of revenue for the states, and the mobility of the internet and computer software has since then made many states quite eager to apply their sales taxes to this burgeoning area of commerce. A sales tax is designed to impose an excise tax for retail transactions within a state whereas the use tax is designed to impose an excise tax for goods purchased outside of a state but subsequently used or maintained within the state. The taxes in this way are complementary. That states became extraordinarily interested in imposing sales taxes on an emerging industry is hardly surprising. What is surprising, on the other hand, is the tremendous conflict generated by attempts to tax transactions involving computer software. Legislation and regulations were rushed through; frequent m odifications were required because the implications of certain policies, both legally and economically, were not well-considered in advance. In many respects, the relationship between sales taxes and sales of computer software has been messy at best, and nearly incomprehensible at times. In Ohio, a sales tax was enacted in 1934. As noted by a leading tax practitioner, When Ohio sales tax was first imposed, and for many years thereafter, the taxes applied to all sales of tangible personal property unless otherwise exempt. This prompted many disputes over the nature of the transaction: tangible personal property, real property or a service. The latter two were not listed as potentially taxable sales. Historically, the exclusion from personal, professional and insurance services has been provided in R.C. 5739.01(B) (last para.). Judicial tests developed to help taxpayers make meaningful distinctions among the various types of transactions (tangible personal property vs. real property vs. services) for sales tax purposes (Ehler, 2007: 1). Nearly every state,

Of all the data about global warming and climate change that you have Essay

Of all the data about global warming and climate change that you have encountered, what concerns you the most - Essay Example There is also the disappearance of coral reefs because of the increased temperatures and ocean acidification. Lastly, global warming cause migration and conflicts whereby people are displaced due to lack of water or severe flooding, later, this migration leads to conflicts and war over the scarce resources such as water. These effects of climate change and global warming worries I most since the planet will be in danger of natural disasters such as flooding, food shortages, coastal flooding storms and dry periods if global warming is not reduced. The other concern that I have concerning global warming and climate change is the various suggested ways that individuals and organizations can use to reduce global warming and climate change. These may include reducing carbon dioxide emissions from burning coal, oil, gasoline and other fossil fuels in power stations, people embracing reusable packages instead of disposable ones. Furthermore, individuals can embrace efficient use of energy by using methods such as defrosting fridges and freezers regularly. However, despite peoples’ knowledge of these and other means of reducing effects global warming and climate change, the phenomenon is worsening. In conclusion, am ever concerned as it appears as though global warming and climate change dilemma will only be tackled only after the world suffers its effect to a great