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Microsoft Services Provider
License Agreement (SPA)
Quick Guide
What is SPA?
The Microsoft Service Provider Licensing Agreement, or SPA, is designed for organizations that want to offer
their customers
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What is spla oli?
Spla oli stands for State and Local Sales Tax on Private Land Institutions.
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Private land institutions are required to file spla oli.
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Spla oli can be filled out online through the state's taxation website.
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The purpose of spla oli is to collect state and local sales tax from private land institutions.
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