CA BOE to start processing Nortel and Lucent related refund claims!

Next week the California State Board of Equalization (BOE) will be considering changes to Regulation 1502 (Computers. Programs. and Data Processing), and Regulation 1507 (Technology Transfer Agreements), or TTAs.  The proposed changes relate to the TTA status of certain transfers of canned software on tangible media (tapes and discs) that also include the transfer of copyright and patent interests, which allow the transferee to reproduce or copy the software.

Litigation-IconThe pending changes are based on the California Supreme Court’s recent denial of BOE’s petition for review of the Court of Appeal’s opinion in […]

Technology Transfer Agreements, including Software. Is ALL Software Exempt in California?

UPDATE: On January 20, 2016, the California Supreme Court denied the Board of Equalization’s petition for review of Lucent.  Thus, the TTA issue regarding software has now been put to rest.

This article discusses how tax applies to technology transfer agreements (TTAs) in California, and recent developments regarding the TTA status of prewritten software programs resulting from Nortel Networks Inc. v. Board of Equalization (2011) 191 Cal.App.4th 1259 and Lucent Technologies, Inc. v. State Board of Equalization, Docket No. B257808. A TTA is defined as an “agreement under which a person who holds a patent or copyright interest assigns or […]