Month: August 2026

California Redefines Licensed Software as “Tangible Property” for Sales Tax Purposes

August 4, 2026

California Extends Sales and Use Tax to Software and SaaS On June 29, 2026, Governor Newsom signed SB 122, which expands California sales and use tax to cover prewritten computer software regardless of delivery method, effective January 1, 2027. Previously, only software delivered on physical media was taxable. Software delivered electronically or accessed remotely, including…