The Tennessee Department of Revenue posted sales tax letter ruling number 21-08 on October 12, 2021 (issued August 2021) in which the Department determined that an online cloud-based platform’s charges to commercial freight transportation brokers and carriers were not subject to sales tax. The platform offers two cloud-based remote access services, one of which allows brokers to post hauling opportunities for carriers, in exchange for subscription fees. The second service uses the platform’s data to help brokers and carriers determine the fair market value of each route or hauling engagement, and subscribers may purchase this service on a subscription model or for a one-time fee. The Department found that both services are a nontaxable online advertising service and did not constitute either a taxable data processing service or a taxable telecommunications service. Further the Department concluded that the services could not be characterized as taxable remotely accessed software.