{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"The primary function test strikes again: Lessons from Beeline","description":" In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down a  recent New York Appellate Division decision addressing a longstanding question in New York: Is providing a license to software always the sale of software?&amp;nbsp;  Jeremy and Chelsea unpack the Appellate Division\u2019s answer to that question in Beeline, who offered its customers a license to taxable prewritten software and nontaxable professional services. Applying New York\u2019s primary function test, and relying on the extensive record developed below, the court concluded that the transaction\u2019s objective was the taxable sale of software rather than nontaxable professional services. This week\u2019s overrated\/underrated question takes on a fun one: birthdays. Are they overrated or underrated? For questions or comments, email&amp;nbsp;SALTonline@eversheds-sutherland.com.&amp;nbsp;Subscribe&amp;nbsp;to receive regular updates hosted on the SALT Shaker blog. ","author_name":"The SALT Shaker Podcast","author_url":"https:\/\/www.stateandlocaltax.com","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/39980020\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/item\/39980020"}