{ "name": "How data licence income is classed and taxed", "title": "How data licence income is classed and taxed", "kind": "terms-board", "url": "https://monetisecompanydata.com/datasets/data-licence-income-tax-rules/", "csv": "https://monetisecompanydata.com/datasets/data-licence-income-tax-rules.csv", "markdown": "https://monetisecompanydata.com/datasets/data-licence-income-tax-rules/index.md", "computed_at": "2026-10-28", "license": "https://monetisecompanydata.com/terms", "headline": "2 of 6 tax texts read in GB and the US put a sales or use tax on information or data services, newest read 28 October 2026.", "quotes": [ "2 of 6 tax texts read in GB and the US put a sales or use tax on information or data services, newest read 28 October 2026.", "What the text treats, by instrument: a sales or use tax on information or data services 2 of 6, where VAT on a supply of services falls 2 of 6, the data as an asset that is bought or sold 1 of 6, varies 1 of 6 (6 instruments, read 28 October 2026).", "Whose law it is, by instrument: not stated 5 of 6, the United Kingdom 1 of 6 (6 instruments, read 28 October 2026).", "The rule it states, by instrument: stated 6 of 6 (6 instruments, read 28 October 2026)." ], "citation": "\"How data licence income is classed and taxed\", updated 2026-10-28, https://monetisecompanydata.com/datasets/data-licence-income-tax-rules/.", "national": { "n": 6, "unit": "instruments", "documents": 11, "published_sources": 6, "named_sources": 12 }, "board": { "type": "clauses", "noun": { "one": "instrument", "many": "instruments" }, "document": { "one": "text", "many": "texts" }, "fields": [ { "id": "treats", "label": "What the text treats", "counts": { "asset": 1, "varies": 1, "sales-tax": 2, "vat": 2 }, "values": [ { "value": "income", "text": "the licence or royalty income itself" }, { "value": "asset", "text": "the data as an asset that is bought or sold" }, { "value": "sales-tax", "text": "a sales or use tax on information or data services" }, { "value": "vat", "text": "where VAT on a supply of services falls" } ] }, { "id": "jurisdiction_level", "label": "Whose law it is", "counts": { "not-stated": 5, "uk": 1 }, "values": [ { "value": "federal", "text": "US federal" }, { "value": "state", "text": "a US state" }, { "value": "uk", "text": "the United Kingdom" } ] }, { "id": "rule", "label": "The rule it states", "counts": { "stated": 6 }, "values": [ { "value": "stated", "text": "stated" } ], "clause": true } ], "lead": { "type": "share", "field": "treats", "value": "sales-tax", "n": 2, "of": 6, "label": "Texts that tax the data service itself" }, "vendors": [ { "name": "Corporation Tax Act 2009 (UK)", "answers": { "treats": { "value": "asset", "text": "the data as an asset that is bought or sold", "documents": [ { "document": "Section 712, intangible assets", "url": "https://www.legislation.gov.uk/ukpga/2009/4/section/712", "value": "asset", "quote": "In this Part “intangible asset” has the meaning it has for accounting purposes" }, { "document": "HMRC CIRD11150, meaning of intangible asset", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11150", "value": "asset", "quote": "provides that an intangible asset ‘includes’ (and so is not confined to) ‘intellectual property’ as defined in sub-section (3)" } ] }, "jurisdiction_level": { "value": "not-stated", "text": "not stated", "documents": [ { "document": "Section 712, intangible assets", "url": "https://www.legislation.gov.uk/ukpga/2009/4/section/712", "value": "not-stated", "quote": "" }, { "document": "HMRC CIRD11150, meaning of intangible asset", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11150", "value": "not-stated", "quote": "" } ] }, "rule": { "value": "stated", "text": "In particular, “intangible asset” includes intellectual property.", "documents": [ { "document": "Section 712, intangible assets", "url": "https://www.legislation.gov.uk/ukpga/2009/4/section/712", "value": "stated", "quote": "In particular, “intangible asset” includes intellectual property." }, { "document": "HMRC CIRD11150, meaning of intangible asset", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11150", "value": "stated", "quote": "CIRD11150 - Intangible assets within CTA09/PART8: asset conditions: meaning of intangible asset: intellectual property" } ] } } }, { "name": "Internal Revenue Code (US)", "answers": { "treats": { "value": "varies", "text": "varies by document", "documents": [ { "document": "26 U.S.C. 197, amortisation of intangibles", "url": "https://www.law.cornell.edu/uscode/text/26/197", "value": "asset", "quote": "business books and records, operating systems, or any other information base (including lists or other information with respect to current or prospective customers)," }, { "document": "26 U.S.C. 1221, capital asset defined", "url": "https://www.law.cornell.edu/uscode/text/26/1221", "value": "asset", "quote": "the term “capital asset” means property held by the taxpayer (whether or not connected with his trade or business), but does not include" }, { "document": "26 U.S.C. 1235, sale or exchange of patents", "url": "https://www.law.cornell.edu/uscode/text/26/1235", "value": "asset", "quote": "property consisting of all substantial rights to a patent, or an undivided interest therein" }, { "document": "26 U.S.C. 61, gross income defined", "url": "https://www.law.cornell.edu/uscode/text/26/61", "value": "income", "quote": "Except as otherwise provided in this subtitle, gross income means all income from whatever source derived" } ] }, "jurisdiction_level": { "value": "not-stated", "text": "not stated", "documents": [ { "document": "26 U.S.C. 197, amortisation of intangibles", "url": "https://www.law.cornell.edu/uscode/text/26/197", "value": "not-stated", "quote": "" }, { "document": "26 U.S.C. 1221, capital asset defined", "url": "https://www.law.cornell.edu/uscode/text/26/1221", "value": "not-stated", "quote": "" }, { "document": "26 U.S.C. 1235, sale or exchange of patents", "url": "https://www.law.cornell.edu/uscode/text/26/1235", "value": "not-stated", "quote": "" }, { "document": "26 U.S.C. 61, gross income defined", "url": "https://www.law.cornell.edu/uscode/text/26/61", "value": "not-stated", "quote": "" } ] }, "rule": { "value": "stated", "text": "amortizing the adjusted basis (for purposes of determining gain) of such intangible…", "documents": [ { "document": "26 U.S.C. 197, amortisation of intangibles", "url": "https://www.law.cornell.edu/uscode/text/26/197", "value": "stated", "quote": "amortizing the adjusted basis (for purposes of determining gain) of such intangible ratably over the 15-year period beginning with the month in which such intangible was acquired" }, { "document": "26 U.S.C. 1221, capital asset defined", "url": "https://www.law.cornell.edu/uscode/text/26/1221", "value": "stated", "quote": "a patent, invention, model or design (whether or not patented), a secret formula or process, a copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property, held by" }, { "document": "26 U.S.C. 1235, sale or exchange of patents", "url": "https://www.law.cornell.edu/uscode/text/26/1235", "value": "stated", "quote": "shall be considered the sale or exchange of a capital asset held for more than 1 year" }, { "document": "26 U.S.C. 61, gross income defined", "url": "https://www.law.cornell.edu/uscode/text/26/61", "value": "stated", "quote": "gross income means all income from whatever source derived, including (but not limited to) the following items:" } ] } } }, { "name": "New York Tax Law", "answers": { "treats": { "value": "sales-tax", "text": "a sales or use tax on information or data services", "documents": [ { "document": "Section 1105, imposition of sales tax", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "value": "sales-tax", "quote": "analyzing information of any kind or nature and furnishing reports thereof to other persons" } ] }, "jurisdiction_level": { "value": "not-stated", "text": "not stated", "documents": [ { "document": "Section 1105, imposition of sales tax", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "value": "not-stated", "quote": "" } ] }, "rule": { "value": "stated", "text": "excluding the furnishing of information which is personal or individual in nature and…", "documents": [ { "document": "Section 1105, imposition of sales tax", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "value": "stated", "quote": "excluding the furnishing of information which is personal or individual in nature and which is not or may not be substantially incorporated in reports furnished to other persons" } ] } } }, { "name": "Revised Code of Washington", "answers": { "treats": { "value": "sales-tax", "text": "a sales or use tax on information or data services", "documents": [ { "document": "RCW 82.04.192, digital products definitions", "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.192", "value": "sales-tax", "quote": "\"Digital automated service,\" except as provided in (b) of this subsection (3), means any service transferred electronically that uses one or more software applications." } ] }, "jurisdiction_level": { "value": "not-stated", "text": "not stated", "documents": [ { "document": "RCW 82.04.192, digital products definitions", "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.192", "value": "not-stated", "quote": "" } ] }, "rule": { "value": "stated", "text": "The mere storage of digital products, digital codes, computer software, or master copies…", "documents": [ { "document": "RCW 82.04.192, digital products definitions", "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.192", "value": "stated", "quote": "The mere storage of digital products, digital codes, computer software, or master copies of software." } ] } } }, { "name": "UK VAT (HMRC)", "answers": { "treats": { "value": "vat", "text": "where VAT on a supply of services falls", "documents": [ { "document": "VAT Notice 741A, place of supply of services", "url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a", "value": "vat", "quote": "B2B general rule services: supplied where the customer belongs (read paragraph 6.3)" }, { "document": "VAT rules for digital services to private consumers", "url": "https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers", "value": "vat", "quote": "The place of supply of cross-border digital services is the consumer’s location, which is determined by where the consumer usually lives." } ] }, "jurisdiction_level": { "value": "uk", "text": "the United Kingdom", "documents": [ { "document": "VAT Notice 741A, place of supply of services", "url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a", "value": "uk", "quote": "If you belong in the UK and the place of supply of your services is the UK, you must charge any UK VAT due and account for it to HMRC regardless of where your customer belongs." }, { "document": "VAT rules for digital services to private consumers", "url": "https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers", "value": "uk", "quote": "If you are a business making supplies of digital services to UK consumers, those supplies are liable to UK VAT." } ] }, "rule": { "value": "stated", "text": "B2B general rule services: supplied where the customer belongs (read paragraph 6.3)", "documents": [ { "document": "VAT Notice 741A, place of supply of services", "url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a", "value": "stated", "quote": "B2B general rule services: supplied where the customer belongs (read paragraph 6.3)" }, { "document": "VAT rules for digital services to private consumers", "url": "https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers", "value": "stated", "quote": "The place of supply will be where the consumer is located." } ] } } }, { "name": "Value Added Tax Act 1994 (UK)", "answers": { "treats": { "value": "vat", "text": "where VAT on a supply of services falls", "documents": [ { "document": "Schedule 4A, place of supply: special rules", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A", "value": "vat", "quote": "a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made in the United Kingdom" } ] }, "jurisdiction_level": { "value": "not-stated", "text": "not stated", "documents": [ { "document": "Schedule 4A, place of supply: special rules", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A", "value": "not-stated", "quote": "" } ] }, "rule": { "value": "stated", "text": "a supply of services consisting of the provision of electronically supplied services to a…", "documents": [ { "document": "Schedule 4A, place of supply: special rules", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A", "value": "stated", "quote": "a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made in the United Kingdom, and" } ] } } } ] }, "subject_kind": "instrument", "rows": [ { "subject": "Corporation Tax Act 2009 (UK)", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11150", "document": "HMRC CIRD11150, meaning of intangible asset", "question": "treats", "answer": "asset", "answer_text": "the data as an asset that is bought or sold", "status": "stated", "retrieved_at": "2026-10-28", "quote": "provides that an intangible asset ‘includes’ (and so is not confined to) ‘intellectual property’ as defined in sub-section (3)", "text_sha256": "fa4c272ee6c391a3513167c0e918473ef3159d7803b4a8b77015987b1d372d1a" }, { "subject": "Corporation Tax Act 2009 (UK)", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11150", "document": "HMRC CIRD11150, meaning of intangible asset", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 2,819 characters when read on 2026-10-28.", "text_sha256": "fa4c272ee6c391a3513167c0e918473ef3159d7803b4a8b77015987b1d372d1a" }, { "subject": "Corporation Tax Act 2009 (UK)", "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11150", "document": "HMRC CIRD11150, meaning of intangible asset", "question": "rule", "answer": "stated", "answer_text": "CIRD11150 - Intangible assets within CTA09/PART8: asset conditions: meaning of intangible…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "CIRD11150 - Intangible assets within CTA09/PART8: asset conditions: meaning of intangible asset: intellectual property", "text_sha256": "fa4c272ee6c391a3513167c0e918473ef3159d7803b4a8b77015987b1d372d1a" }, { "subject": "Corporation Tax Act 2009 (UK)", "url": "https://www.legislation.gov.uk/ukpga/2009/4/section/712", "document": "Section 712, intangible assets", "question": "treats", "answer": "asset", "answer_text": "the data as an asset that is bought or sold", "status": "stated", "retrieved_at": "2026-10-28", "quote": "In this Part “intangible asset” has the meaning it has for accounting purposes", "text_sha256": "b49642d83c338214705caa4f624b95a0968945bb6c82fcef3d91a67dd68ddae7" }, { "subject": "Corporation Tax Act 2009 (UK)", "url": "https://www.legislation.gov.uk/ukpga/2009/4/section/712", "document": "Section 712, intangible assets", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 5,778 characters when read on 2026-10-28.", "text_sha256": "b49642d83c338214705caa4f624b95a0968945bb6c82fcef3d91a67dd68ddae7" }, { "subject": "Corporation Tax Act 2009 (UK)", "url": "https://www.legislation.gov.uk/ukpga/2009/4/section/712", "document": "Section 712, intangible assets", "question": "rule", "answer": "stated", "answer_text": "In particular, “intangible asset” includes intellectual property.", "status": "stated", "retrieved_at": "2026-10-28", "quote": "In particular, “intangible asset” includes intellectual property.", "text_sha256": "b49642d83c338214705caa4f624b95a0968945bb6c82fcef3d91a67dd68ddae7" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/1221", "document": "26 U.S.C. 1221, capital asset defined", "question": "treats", "answer": "asset", "answer_text": "the data as an asset that is bought or sold", "status": "stated", "retrieved_at": "2026-10-28", "quote": "the term “capital asset” means property held by the taxpayer (whether or not connected with his trade or business), but does not include", "text_sha256": "cb67736a99c6dcff14709badc8629f6486737b015369e7e44dc7ecb1ed9edce0" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/1221", "document": "26 U.S.C. 1221, capital asset defined", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 7,137 characters when read on 2026-10-28.", "text_sha256": "cb67736a99c6dcff14709badc8629f6486737b015369e7e44dc7ecb1ed9edce0" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/1221", "document": "26 U.S.C. 1221, capital asset defined", "question": "rule", "answer": "stated", "answer_text": "a patent, invention, model or design (whether or not patented), a secret formula or…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a patent, invention, model or design (whether or not patented), a secret formula or process, a copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property, held by", "text_sha256": "cb67736a99c6dcff14709badc8629f6486737b015369e7e44dc7ecb1ed9edce0" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/1235", "document": "26 U.S.C. 1235, sale or exchange of patents", "question": "treats", "answer": "asset", "answer_text": "the data as an asset that is bought or sold", "status": "stated", "retrieved_at": "2026-10-28", "quote": "property consisting of all substantial rights to a patent, or an undivided interest therein", "text_sha256": "9deded41cf796790d8914ca57cbdb324d1bd4145c0a4dec9f449428c285db77b" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/1235", "document": "26 U.S.C. 1235, sale or exchange of patents", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 2,869 characters when read on 2026-10-28.", "text_sha256": "9deded41cf796790d8914ca57cbdb324d1bd4145c0a4dec9f449428c285db77b" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/1235", "document": "26 U.S.C. 1235, sale or exchange of patents", "question": "rule", "answer": "stated", "answer_text": "shall be considered the sale or exchange of a capital asset held for more than 1 year", "status": "stated", "retrieved_at": "2026-10-28", "quote": "shall be considered the sale or exchange of a capital asset held for more than 1 year", "text_sha256": "9deded41cf796790d8914ca57cbdb324d1bd4145c0a4dec9f449428c285db77b" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/197", "document": "26 U.S.C. 197, amortisation of intangibles", "question": "treats", "answer": "asset", "answer_text": "the data as an asset that is bought or sold", "status": "stated", "retrieved_at": "2026-10-28", "quote": "business books and records, operating systems, or any other information base (including lists or other information with respect to current or prospective customers),", "text_sha256": "ff8e93f077b7e86c741c8c037d535605a39db4374c730a9fefceb7e7871eb46a" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/197", "document": "26 U.S.C. 197, amortisation of intangibles", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 15,418 characters when read on 2026-10-28.", "text_sha256": "ff8e93f077b7e86c741c8c037d535605a39db4374c730a9fefceb7e7871eb46a" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/197", "document": "26 U.S.C. 197, amortisation of intangibles", "question": "rule", "answer": "stated", "answer_text": "amortizing the adjusted basis (for purposes of determining gain) of such intangible…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "amortizing the adjusted basis (for purposes of determining gain) of such intangible ratably over the 15-year period beginning with the month in which such intangible was acquired", "text_sha256": "ff8e93f077b7e86c741c8c037d535605a39db4374c730a9fefceb7e7871eb46a" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/61", "document": "26 U.S.C. 61, gross income defined", "question": "treats", "answer": "income", "answer_text": "the licence or royalty income itself", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Except as otherwise provided in this subtitle, gross income means all income from whatever source derived", "text_sha256": "6c5efdaecfc2c600a6a20d4f12d7480eb2d0e998674c85cb1cf601f1005085f4" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/61", "document": "26 U.S.C. 61, gross income defined", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 1,692 characters when read on 2026-10-28.", "text_sha256": "6c5efdaecfc2c600a6a20d4f12d7480eb2d0e998674c85cb1cf601f1005085f4" }, { "subject": "Internal Revenue Code (US)", "url": "https://www.law.cornell.edu/uscode/text/26/61", "document": "26 U.S.C. 61, gross income defined", "question": "rule", "answer": "stated", "answer_text": "gross income means all income from whatever source derived, including (but not limited…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "gross income means all income from whatever source derived, including (but not limited to) the following items:", "text_sha256": "6c5efdaecfc2c600a6a20d4f12d7480eb2d0e998674c85cb1cf601f1005085f4" }, { "subject": "New York Tax Law", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "document": "Section 1105, imposition of sales tax", "question": "treats", "answer": "sales-tax", "answer_text": "a sales or use tax on information or data services", "status": "stated", "retrieved_at": "2026-10-28", "quote": "analyzing information of any kind or nature and furnishing reports thereof to other persons", "text_sha256": "7cb6ae723c94dac3546f30ea179b5e43c02bc0f0c73244056b87b0105e44f640" }, { "subject": "New York Tax Law", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "document": "Section 1105, imposition of sales tax", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 23,726 characters when read on 2026-10-28.", "text_sha256": "7cb6ae723c94dac3546f30ea179b5e43c02bc0f0c73244056b87b0105e44f640" }, { "subject": "New York Tax Law", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "document": "Section 1105, imposition of sales tax", "question": "rule", "answer": "stated", "answer_text": "excluding the furnishing of information which is personal or individual in nature and…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "excluding the furnishing of information which is personal or individual in nature and which is not or may not be substantially incorporated in reports furnished to other persons", "text_sha256": "7cb6ae723c94dac3546f30ea179b5e43c02bc0f0c73244056b87b0105e44f640" }, { "subject": "Revised Code of Washington", "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.192", "document": "RCW 82.04.192, digital products definitions", "question": "treats", "answer": "sales-tax", "answer_text": "a sales or use tax on information or data services", "status": "stated", "retrieved_at": "2026-10-28", "quote": "\"Digital automated service,\" except as provided in (b) of this subsection (3), means any service transferred electronically that uses one or more software applications.", "text_sha256": "a036830d09edd707af65da7f4092f00f678b2c3e6f2132836993cf07e249bcf0" }, { "subject": "Revised Code of Washington", "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.192", "document": "RCW 82.04.192, digital products definitions", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 26,559 characters when read on 2026-10-28.", "text_sha256": "a036830d09edd707af65da7f4092f00f678b2c3e6f2132836993cf07e249bcf0" }, { "subject": "Revised Code of Washington", "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.192", "document": "RCW 82.04.192, digital products definitions", "question": "rule", "answer": "stated", "answer_text": "The mere storage of digital products, digital codes, computer software, or master copies…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "The mere storage of digital products, digital codes, computer software, or master copies of software.", "text_sha256": "a036830d09edd707af65da7f4092f00f678b2c3e6f2132836993cf07e249bcf0" }, { "subject": "UK VAT (HMRC)", "url": "https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers", "document": "VAT rules for digital services to private consumers", "question": "treats", "answer": "vat", "answer_text": "where VAT on a supply of services falls", "status": "stated", "retrieved_at": "2026-10-28", "quote": "The place of supply of cross-border digital services is the consumer’s location, which is determined by where the consumer usually lives.", "text_sha256": "e6df77349b976b151b6d6d63fad85a78a0c7f6f6fe70c06a3203b9993cd43bef" }, { "subject": "UK VAT (HMRC)", "url": "https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers", "document": "VAT rules for digital services to private consumers", "question": "jurisdiction_level", "answer": "uk", "answer_text": "the United Kingdom", "status": "stated", "retrieved_at": "2026-10-28", "quote": "If you are a business making supplies of digital services to UK consumers, those supplies are liable to UK VAT.", "text_sha256": "e6df77349b976b151b6d6d63fad85a78a0c7f6f6fe70c06a3203b9993cd43bef" }, { "subject": "UK VAT (HMRC)", "url": "https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers", "document": "VAT rules for digital services to private consumers", "question": "rule", "answer": "stated", "answer_text": "The place of supply will be where the consumer is located.", "status": "stated", "retrieved_at": "2026-10-28", "quote": "The place of supply will be where the consumer is located.", "text_sha256": "e6df77349b976b151b6d6d63fad85a78a0c7f6f6fe70c06a3203b9993cd43bef" }, { "subject": "UK VAT (HMRC)", "url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a", "document": "VAT Notice 741A, place of supply of services", "question": "treats", "answer": "vat", "answer_text": "where VAT on a supply of services falls", "status": "stated", "retrieved_at": "2026-10-28", "quote": "B2B general rule services: supplied where the customer belongs (read paragraph 6.3)", "text_sha256": "f82f2c6f3d55f69e29892f086cc4450f2a9ac71d5284635fa7d2cfab21c77a44" }, { "subject": "UK VAT (HMRC)", "url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a", "document": "VAT Notice 741A, place of supply of services", "question": "jurisdiction_level", "answer": "uk", "answer_text": "the United Kingdom", "status": "stated", "retrieved_at": "2026-10-28", "quote": "If you belong in the UK and the place of supply of your services is the UK, you must charge any UK VAT due and account for it to HMRC regardless of where your customer belongs.", "text_sha256": "f82f2c6f3d55f69e29892f086cc4450f2a9ac71d5284635fa7d2cfab21c77a44" }, { "subject": "UK VAT (HMRC)", "url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a", "document": "VAT Notice 741A, place of supply of services", "question": "rule", "answer": "stated", "answer_text": "B2B general rule services: supplied where the customer belongs (read paragraph 6.3)", "status": "stated", "retrieved_at": "2026-10-28", "quote": "B2B general rule services: supplied where the customer belongs (read paragraph 6.3)", "text_sha256": "f82f2c6f3d55f69e29892f086cc4450f2a9ac71d5284635fa7d2cfab21c77a44" }, { "subject": "Value Added Tax Act 1994 (UK)", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A", "document": "Schedule 4A, place of supply: special rules", "question": "treats", "answer": "vat", "answer_text": "where VAT on a supply of services falls", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made in the United Kingdom", "text_sha256": "b858f1b2e9643b0fb18a2e896011bda9baaf58af8855c98a4bab66e104f9d022" }, { "subject": "Value Added Tax Act 1994 (UK)", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A", "document": "Schedule 4A, place of supply: special rules", "question": "jurisdiction_level", "answer": "not-stated", "answer_text": "not stated", "status": "not-stated", "retrieved_at": "2026-10-28", "quote": "No answer on the text, which ran to 39,761 characters when read on 2026-10-28.", "text_sha256": "b858f1b2e9643b0fb18a2e896011bda9baaf58af8855c98a4bab66e104f9d022" }, { "subject": "Value Added Tax Act 1994 (UK)", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A", "document": "Schedule 4A, place of supply: special rules", "question": "rule", "answer": "stated", "answer_text": "a supply of services consisting of the provision of electronically supplied services to a…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made in the United Kingdom, and", "text_sha256": "b858f1b2e9643b0fb18a2e896011bda9baaf58af8855c98a4bab66e104f9d022" } ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/61", "label": "26 U.S.C. 61 (gross income defined)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.law.cornell.edu/uscode/text/26/197", "label": "26 U.S.C. 197 (amortisation of goodwill and certain intangibles)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.law.cornell.edu/uscode/text/26/1221", "label": "26 U.S.C. 1221 (capital asset defined)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.law.cornell.edu/uscode/text/26/1235", "label": "26 U.S.C. 1235 (sale or exchange of patents)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "label": "New York Tax Law s. 1105 (imposition of sales tax)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.192", "label": "RCW 82.04.192 (digital products definitions)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm", "label": "Texas Tax Code ch. 151 (limited sales, excise and use tax)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "not-terms", "why": "the stored read is the statutes site's shell page (1,610 characters); the text of chapter 151 is not in it" }, { "url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a", "label": "HMRC VAT Notice 741A (place of supply of services)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers", "label": "HMRC, VAT rules for digital services to private consumers", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/4A", "label": "Value Added Tax Act 1994, Schedule 4A", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.legislation.gov.uk/ukpga/2009/4/section/712", "label": "Corporation Tax Act 2009, s. 712 (intangible assets)", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11150", "label": "HMRC Corporate Intangibles Research and Development Manual, CIRD11150", "license": "cited for reporting; the publisher's own the tax statutes and the tax authorities' own guidance in GB and the US", "class": "primary-government", "status": "read" } ], "methodology": "Each instrument's own the tax statutes and the tax authorities' own guidance in GB and the US were read through estate-fetch and stored whole (sha256 on every row). For every text, three questions were answered from its own words: what the text treats, whose law it is, the rule it states. Every stated answer carries the sentence it rests on, checked against the stored text; 'not stated' means the text read does not address the question. A instrument with several texts reads 'varies' where they disagree. 6 instruments, 11 texts.", "embed": "
2 of 6 tax texts read in GB and the US put a sales or use tax on information or data services, newest read 28 October 2026.
How data licence income is classed and taxed, monetisecompanydata.com
" }