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State of Michigan Pre-written Software

I paid $59.99 for a Chess.com subscription. Is that considered as "pre-written computer software" and thus subject to Michigan use tax. If I downloaded the Chess.com app to use my subscription, is that "pre-written software"?

@AmyC 

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2 Replies

State of Michigan Pre-written Software

Also, the subscription is the Diamond/premium tier, where I get access to more features than the lower tiers. Does that constitute as "pre-written computer software"?

CatinaT1
Expert Alumni

State of Michigan Pre-written Software

I'm not sure what you are referring to. We do not have a Diamond or Premium Tier with more features.

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