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
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.
Outline
- State-by-state legislative and administrative update
- An overview of state trends, notices, rulings and pronouncements
- Sourcing and nexus with SaaS transactions
- 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
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
Faculty
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 SalesTaxSupport.com.
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.
Recordings
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 $247.00
Available 48 hours after the live event
Recorded Audio Download (MP3) $247.00
Available 24 hours after the live event
DVD (Slide Presentation with Audio) $247.00
plus $9.45 S&H
Available ten business days after the live event
NASBA CPE Sponsor
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: www.nasbaregistry.org.
IRS Approved Provider
Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Program Materials
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Program Materials
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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.
Customer Reviews
The program had excellent presenters that were extremely knowledgeable.
Lisa R. Volland
Legacy Professionals
I found the presenters to be very experienced and the Q&A's to be particularly useful.
Mike O'Brien
American Eagle Outfitters
Provided a lot of information. Examples made it easier to put in everyday perspective.
Therese Au
Forsythe Technology
Real life examples that we could relate to. Keep up the great work.
Brett Terrebonne
Entergy
It was an excellent program!!
Marni Odermann
Supervalue
Sales and Use Tax Advisory Board
Silvia Aguirre
Chief Certificate Officer
Avalara
Rick Bregitzer
Manager of Domestic Taxes
Parker–Hannifin
Stephanie Anne Lipinski-Galland
Partner
Williams Mullen
Joseph Geiger, Esq., CPA
Tax Consultant
Vertex
Diane Matulich
Senior Manager, Local Taxes
Advanced Micro Devices
Rich Prem
VP of Indirect Taxes and Tax Reporting
Amazon.com
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