Sales & Use Tax for Cloud Computing, Software, Apps, and Other Digital Products and Services

Overcoming Vendor and Customer Compliance Challenges Due to Inconsistent Multi-State Tax Laws

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

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Conducted on Thursday, October 29, 2015

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Course Materials

This course will provide tax professionals with a detailed briefing on the latest state developments and trends affecting multi-state companies dealing with digital products and services as either seller or buyer. The panel will offer compliance approaches for adjusting to these multi-state developments.

Description

How 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. Companies may confront the broad variance in tax treatment as either vendor or customer.

There is no consensus among state laws on taxation of downloaded software, or data or applications accessed via the cloud. State sales tax approaches vary for data processing and other e-business services, digital versions of conferences and training materials, and digital books and periodicals.

More than 20 U.S. states impose tax on digital purchases either through existing or digital-specific tax laws, and the Marketplace Fairness Act continues to be hotly debated. To ensure compliance, tax staff must stay abreast of a myriad of conflicting states laws, policies, trends in sourcing, and taxation vs. exemption.

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

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Outline

  1. State-by-state legislative and administrative update
  2. An overview of state laws
  3. Sourcing and nexus with digital transactions
    1. Sourcing digital purchases: conflicting state approaches
    2. Nexus—how do digital purchases impact click-through nexus?
  4. Cloud computing and other problematic products and services

Benefits

The panel will review these and other key issues:

  • States’ varying approaches on sales tax for digital products and services
  • How the SSTP approaches sales of digital products and services
  • The most recent states to release guidance or pass legislation in this area
  • Impact of the Marketplace Fairness Act for U.S. businesses and customers

Faculty

Endres, Joseph
Joseph N. Endres
Partner
Hodgson Russ

Mr. Endres works with business clients on a wide range of state and local tax issues, particularly involving New...  |  Read More

Charles Kearns
Charles Kearns
Counsel
Sutherland Asbill & Brennan

Mr. Kearns has extensive experience with state and local tax issues affecting the communications and electronic...  |  Read More

Laurie Wik
Laurie Wik
Tax Director
DuCharme McMillen & Associates

Ms. Wik has over 20 years of sales/use tax experience and specializes in tech industry companies, including interactive...  |  Read More

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