The Tennessee guide, (the link to which is found in TAPN’s research guide, Sales and Use Tax: What’s Taxable, State by State) neither confirms nor denies the exemption of this item. When we contacted the Tennessee Taxpayer Services Division at (615) 253-0600 (toll-free for in-state is (800) 342-1003), the representative verified with her supervisor that the license fee for software upgrades is in fact taxable. We suggest that you call the division one more time for confirmation.
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