On 18 February 2021, the final vote of Justice Nunes Marques was cast in the Brazilian Federal Supreme Court concerning the levy of municipal services tax (ISS) or state value added tax (ICMS) on downloaded software. The levy of ICMS was challenged because the download of software may also be subject to ISS, which would amount to double taxation. Although the final vote took the position that ICMS should be levied on downloaded software instead of the ISS, the vote was not enough to change th…