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

Note: CLE credit is not offered on this program

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

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Conducted on Thursday, August 5, 2021

Recorded event now available

or call 1-800-926-7926

This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax post-Wayfair and recent state tax law changes on Software as a Service (SaaS). The panel will discuss the impact on multistate companies dealing with remote digital software provision services as either seller or buyer and 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 imposed a sales tax on the sale or transfer of tangible personal property from sources outside their borders before the U.S. Supreme Court's decision in Wayfair, an increasing number of states have enacted new regulations and are taxing services, including SaaS.

Tax treatment of services varies widely among the states, with most 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. Tax staff must understand myriad conflicting state laws, policies, and trends in sourcing to ensure compliance.

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 the 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

Morrow, DeAndré
DeAndré R. Morrow
Attorney
Reed Smith

Mr. Morrow is a member in the State Tax Group. He focuses his practice on Maryland, Virginia, and DC taxes. In 2017,...  |  Read More

Szal, Jamie
Jamie E. T. Szal
Partner
Brann & Isaacson

Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from...  |  Read More

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