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Last Updated: 12/28/2015

Accounting Services

Accounting services involves recording, reporting, and analyzing financial transactions of a business or individual. Fees charged for accounting services are not taxable. Examples include:

  • Auditing
  • Bookkeeping
  • Business and personal tax planning
  • Financial statement services
  • Payroll services

Software sales

Some accounting firms sell accounting software to their clients. Sales of prewritten computer software are taxable. Software updates may also be taxable. For more information, see Fact Sheet 134, Computer Software.

Do not pay sales tax or use tax when you purchase prewritten computer software to resell to clients. Instead, give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.

Copy sales

Sales of copies are taxable.

You must charge sales tax on copies when:

  • You provide additional copies that were not included in the original charge for accounting services
  • You charge a third party for copies who is not receiving accounting services

Click here for information that applies to all types of professional services

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