A Tennessee Trial Court has ruled that wide area network (“WAN”) services provided by IBM are taxable “telecommunication services” under Tennessee’s sales and use tax. IBM Corporation v. Farr, Civil No. 09-2144-I (Davidson County, Tenn. The Court’s keeping is premised on the conclusion that the “service consisted of the provision of links and hubs that sent IBM’s customers’ own information from one indicate another.
Further, IBM didn’t provide any original information to its customers. What IBM was selling, therefore, was the method of transmitting its customers’ information and not information that IBM itself provided.” Id., slip op at 6-7 (emphasis added). Through the taxes period at concern, IBM provided its WAN service to numerous customers in Tennessee. The WAN consisted of a combined group of transmitting lines or dedicated circuits in one location to some other.
The WAN also included routers, hubs, and other equipment that composed the infrastructure by which customers seen information. According to IBM, the WAN services included design also, management, monitoring, and troubleshooting the WAN. IBM’s customers used the WAN service to permit its geographically separated managers, employees, and other certified users to gain usage of information critical to the customer’s day-to-day business operations.
Customers used computers and dedicated telephone lines to log onto the WAN and access the available information. The WAN didn’t, however, provide IBM’s customers having the ability to send communications from one person to some other. IBM argued that the “true-object” test applied and that the WAN service was like the non-taxable online services provided in Prodigy Services Corp., Inc. v. Johnson, 125 S.W.3d 413 (Tenn. Qualcomm, Inc. v. Chumley, 2007 WL 2827513 (Tenn. This case presents another in an ongoing type of “true-object” instances in Tennessee in which the State has argued a service is a taxable telecommunications service. Thus, it is likely that a charm shall follow.
In some cases, available resources have been committed to other systems already. And even where resources are available, some organizations find data complexity to be a challenge still, especially organizations that lack a unified data structure. As BI takes hold across the industry, these groups must work to find ways to seek out user-friendly and cost-effective ways to use their data. In the health-care industry, access the right information at the right second is crucial.
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Most have aspirational proper statements about command and customer pleasure. Yet many fail on a regular basis to attain their lofty goals. Writing strategy is simple. Implementing strategy and sticking with it over the time period is hard, especially when a strategy calls for differentiation. It’s far simpler to mimic market than to lead or vary from market leaders.
There’s security in numbers. Greater to achieve a business average using strategies that are similar to other competition than to fail miserably when doing different things. Like passing in soccer, only three things can occur, and two are bad, which is why football continued to be a run-first game for so a long time. Many corporations lay out important and differentiated strategies and then simply revert to what they are more comfortable with and what they know. They contend with other companies that do the same things and look in question at firms like Zappos that have a distinctly different approach.