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The provided information
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such advice.

The information contained on this web site is provided with the understanding that Industry Sales Tax Solutions, LLC ("ISTS") is not engaged in rendering legal, accounting or other professional services. The information provided is not intended to be a substitute for legal and other professional advice where the facts and circumstances warrant such advice. The user should use his or her discretion in consulting his or her own legal or other professional advisors to discuss the facts and circumstances that apply to the user.

The information provided on this web site has been designed to provide accurate and authoritative information. The sales and use taxation of the computer services and SOFTWARE INDUSTRY is complex and often tax laws in this area can be ambiguous. Where the law is unclear, ISTS has attempted to set forth its views on taxability even in the absence of clear authority. ISTS uses reasonable care in compiling this information. These materials are continuously under development. Every effort is made to provide accurate and complete information and to correct any errors brought to our attention. However, we cannot guarantee the accuracy of the information. The information is provided "as is" with no warranty, express or implied, and all such warranties are hereby disclaimed. ISTS assumes no liability for any loss, damage or expense from errors or omission in the information, whether arising in contract, tort, or otherwise.

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