SaaS Sales and Use Tax: Reconciling Varying State Rules to Avoid Unforeseen Tax Traps

Recording of a 110-minute CPE webinar with Q&A


Conducted on Tuesday, June 20, 2017

Recorded event now available

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Program Materials

This webinar will provide tax professionals with a “deep dive” into current developments and trends in state sales and use tax on Software as a Service (SaaS) affecting multistate companies dealing with remote digital software provision services as either seller or buyer. The panel will offer compliance approaches for adjusting to these multistate developments.

Description

How various states tax sales of digital versions of a wide array of products and services, and source the receipts from those sales, presents one of the toughest challenges in corporate sales and use tax compliance. While most states impose sales tax on the sale or transfer of tangible personal property from sources outside their borders, an increasing number of states are taxing services, including SaaS.

Tax treatment of services varies widely among the states, with the majority of states relying on their revenue departments to issue rulings and notices in the absence of concrete legislation. Some states tax SaaS as tangible personal property; others treat SaaS as a service, and either impose or exempt it from tax, depending on their tax regimes. Still others treat SaaS as a service but apply special rules to its taxability.

The different treatments of SaaS provide significant challenges for corporate tax advisers. To ensure compliance, tax staff must understand myriad conflicting state laws, policies and trends in sourcing.

Listen as our panel of veteran tax advisers suggests strategies for fine-tuning your company’s sales and use tax compliance and planning in response to the dynamic and varying treatment of SaaS by state tax authorities.

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Outline

  1. State-by-state legislative and administrative update
  2. An overview of state trends, notices, rulings and pronouncements
  3. Sourcing and nexus with SaaS transactions
  4. Primary object: Is the service provided data processing or SaaS?

Benefits

The panel will review these and other key issues:

  • States’ varying approaches on sales tax for SaaS
  • Impact of the SSTP on tax treatment of sales of SaaS
  • The most recent states to release guidance or pass legislation in this area

Faculty

Donnini, Gerald
Gerald J. Donnini, II, Esq.

Partner
Moffa Sutton & Donnini

Mr. Donnini concentrates in the area of Florida and Federal tax matters, with a heavy emphasis on the tobacco,...  |  Read More

Eisenstein, Martin
Martin Eisenstein

Managing Partner
Brann & Isaacson

Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information...  |  Read More

Kelley C. Miller
Kelley C. Miller

Atty
Reed Smith

Ms. Miller's practice areas include cloud computing, complex federal tax controversies, state and federal...  |  Read More

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