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

A live 110-minute CPE webinar with interactive Q&A

Tuesday, June 20, 2017
1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, May 26, 2017

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.


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.


  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?


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

Learning Objectives

After completing this course, you will be able to:

  • Identify current developments and varying state trends in sales and use tax treatment of sales of SaaS
  • Verify the sourcing policies of major states
  • Recognize jurisdictions where your company has sales or use tax obligations
  • Discern states’ trends in taxing SaaS to improve your company’s overall compliance and tax planning efforts in those states
  • Decide on monitoring and reporting improvements to avoid unnecessary penalties and fees for non-filing


Gerald J. Donnini, II, Esq., Partner
Moffa Sutton & Donnini, Ft. Lauderdale, Fla.

Mr. Donnini concentrates in the area of Florida and Federal tax matters, with a heavy emphasis on the tobacco, convenience store and petroleum industries. He also handles a myriad of multi-state state and local tax issues. Mr. Donnini is a co-author for CCH’s Expert Treatise Library: State Sales and Us Taxand writes extensively on multi-state tax issues for

Martin Eisenstein, Managing Partner
Brann & Isaacson, Lewiston, Maine

Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information technology. He has wide experience in state and local tax issues and has represented prominent providers in major litigations, including filing amicus briefs in the United States Supreme Court. He is a regular contributor to State Tax Notes, among other publications, writing on state tax developments. Mr. Eisenstein has been selected consistently by his peers as one of The Best Lawyers in America.

Kelley C. Miller, Atty
Reed Smith, Washington, D.C.

Ms. Miller's practice areas include cloud computing, complex federal tax controversies, state and federal tax issues involving closely held entities, state tax planning and litigation and tax planning issues involving E-Commerce, and state nexus. She presents on cloud computing, particularly negotiating SaaS agreements. She also has written and spoken widely on numerous federal and state tax topics for clients representing a broad spectrum of industries, including exempt organizations.

Registration per Person for Live Event

Live Webinar $197.00

Includes Early Discount Savings of $50.00 (through 05/26/17)

Live Webinar & CPE Processing $232.00

Includes Live Webinar Early Discount Savings of $50.00 (through 05/26/17)

CPE per Person on Live Event

Continuing Professional Education credit processing is available for an additional fee. CPE processing must be ordered prior to the event. To qualify for CPE you may not listen via the telephone.

This program is eligible for 2.0 CPE credits.

  • Field of Study: Taxes.
  • Level of Knowledge: Intermediate.
  • Advance Preparation: None.
  • Teaching Method: Seminar/Lecture.
  • Delivery Method: Group-Internet (via computer).
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of verification codes announced throughout the presentation.
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of state sales and use tax on Software as a Service (SaaS) affecting multistate companies.

NOTE: CPE credit processing for all attendees must be ordered by 2pm Eastern the day of the program to receive a Certificate of Attendance within 24 hours.


Recorded Event

Includes full event recording plus handouts (available after live webinar).

Note: Self-study CPE and EA credits are not offered on recorded events.

Recorded Webinar Download $197.00
Available 48 hours after the live event

Includes Early Discount Savings of $50.00 (through 05/26/17)

How does this work?

Recorded Audio Download (MP3) $197.00
Available 24 hours after the live event

Includes Early Discount Savings of $50.00 (through 05/26/17)

How does this work?

DVD (Slide Presentation with Audio) $197.00 plus $9.45 S&H
Available ten business days after the live event

Includes Early Discount Savings of $50.00 (through 05/26/17)

How does this work?

Registration Plus Recorded Event

Best value!

Live Webinar & Webinar Download $294.00

Includes Special Savings of $200.00 (through 05/26/17)

Live Webinar & Audio Download $294.00

Includes Special Savings of $200.00 (through 05/26/17)

Live Webinar & DVD $294.00 plus $9.45 S&H

Includes Special Savings of $200.00 (through 05/26/17)


National Registry of CPE Sponsors

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

IRS Approved Provider

Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Early Registration
Discount Deadline
May 26, 2017

or call 1-800-926-7926

Can't Attend the Live Program?

CPE Credit

Strafford is a NASBA CPE sponsor and our live webinars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

or call 1-800-926-7926

Customer Reviews

I thought that the speakers were very knowledgeable and their presentation materials will be good reference guides.

Claudia Del Castillo, CPA

Sol Schwartz & Associates

Offered different view points and real life, practical examples.

Angela Chretin

Northrop Grumman

Coverage was practical and straightforward. Well done.

Stuart J. Frentz

Bradley Arant Boult Cummings

I found the presenters to be very experienced and the Q&A's to be particularly useful.

Mike O'Brien

American Eagle Outfitters

The program had excellent presenters that were extremely knowledgeable.

Lisa R. Volland

Legacy Professionals

or call 1-800-926-7926

Sales and Use Tax Advisory Board

Silvia Aguirre



Rick Bregitzer

Manager of Domestic Taxes


Stephanie Anne Lipinski-Galland


Williams Mullen

Joseph Geiger, Esq., CPA

Tax Consultant


Diane Matulich

Senior Manager, Local Taxes

Advanced Micro Devices

Rich Prem

VP of Indirect Taxes and Tax Reporting

or call 1-800-926-7926

Our Guarantee

Strafford webinars are backed by our 100% Unconditional Money-Back Guarantee: if you are not satisfied with any of our products, simply let us know and get a full refund. For more information regarding complaints and refunds, please contact us at 1-800-926-7926 ext 10. Complaints regarding this program can be submitted via the course evaluation found in the “Thank you” e-mail at the end of the course.