S.F. No. 2237 Summary

• Adds new language clarifying that sales of prewritten computer software include charges made to purchasers for the right to access and use the software where the seller or third party maintains possession, regardless of whether the charge is per use, per user, per license, subscription, or other basis.

• Expands the definition of taxable software sales to cover access-based and subscription models in addition to transfers of software ownership delivered electronically, by load and leave, or other methods.

• Effective for sales and purchases made after June 30, 2023.