Sales tax and VAT terms for global finance teams
A comprehensive glossary of expert definitions and practical insights designed specifically for modern software and SaaS companies.
Whether you’re dealing with bundled transactions, trying to understand nexus thresholds, or managing cross-border digital service taxes, use this glossary to stay compliant and up to date while scaling globally.
Terms
Terms
Multiple points of use (MPU) exemption
Several jurisdictions allow a purchaser of SaaS or other software products to present the seller with a MPU exemption certificate to purchase sales tax free. An MPU exemption then places the burden on the purchaser to calculate and remit use tax on the SaaS purchase to the jurisdictions where the product is used based on some reasonable method of apportionment.
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