We've had a few situations where our clients are faced with a state audit and are asked if payment for CEO Juice services are taxable, in other words to clarify if the CEO Juice product is software or a service.
We consider our product to be “hiring the CEO Juice team” and our team uses software but the service we provide should definitely be categorized as Service. Therefore it is not subject to state sales and use tax.
Here is an example of one client's response.
"The product we’ve subscribed to are services that CEO Juice provides to us; the product installed on our workstation is a tool used by CEO Juice to manage the product and gather data for those services and any updates to this product are performed by CEO Juice. As a customer of CEO Juice, we only have access to the results of the services provided either through a report or an alert that is emailed to us. If we have a change to be made we make a request through the CEO Juice website and then CEO Juice propagates that change to our system."
We've had two clients give us feedback to the auditor's results and both say that the auditors agreed.