Short answer: sales tax on software is a state-by-state question, you are liable for it whether or not you collected it, and since the 2018 Wayfair decision you can owe it in states where you have no office at all. Here are the practical things to remember. This is a
Short answer: five contract terms drive when a software or SaaS vendor can recognize revenue under ASC 606: acceptance, refund-style warranties, future deliverables, a signed agreement, and a clear, collectable fee. Get them right at signature and you control when the money books. From the perspective of a software copyright
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