Withholding and reporting tracking software services
January 4, 2019
Q. We've purchased the vendor's tracking hardware and installed it in flight vehicles. This hardware provides the vehicle's positioning information (e.g., latitude, longitude, altitude, heading, ground speed) to the vendor, who then provides the vehicle's real-time positioning information as a position report that can be tracked on a map that is accessed through the vendor's proprietary software.
The payments in question are monthly invoices that include fixed charges to use their service, and…