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

Overcoming Vendor and Customer Compliance Challenges Due to Inconsistent Multistate Tax Laws

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, November 30, 2023

Recorded event now available

or call 1-800-926-7926

This course will provide tax professionals with a detailed and practical guide to the latest state developments and trends impacting multistate companies dealing with digital products and services (cloud computing) as either seller or buyer. The panel will offer compliance approaches for adjusting to these multistate developments.

Description

States' sales and use taxes applied to sales of web-accessed and downloaded digital products and services are dynamic and complex for corporate sales tax professionals. Buyers and sellers must confront and navigate inconsistencies among states' tax treatment of cloud-based goods and services.

States vary considerably on whether cloud-based software, data, or applications are subject to sales and use tax. While there is a general distinction between the treatment of prewritten software and other digital products, there is no consensus among U.S. jurisdictions on whether cloud-based goods or services are taxable. States facing revenue shortfalls seek to extend their sales tax jurisdiction to products accessed via the cloud.

Several state and local jurisdictions impose tax on digital purchases either through existing or digital-specific tax laws. To ensure compliance, tax staff must stay abreast of myriad state laws, policies, sourcing rules, and taxation.

Listen as our panel of veteran tax advisers suggests tactics 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. Recent developments as states seek to extend sales and use tax jurisdiction
  4. Sourcing and nexus with digital transactions
    1. Sourcing digital purchases and conflicting state approaches
    2. Nexus: How do digital purchases impact click-through nexus?
  5. 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 addresses sales of digital products and services
  • States' recent guidance and legislation
  • How digital transactions are taxed in specific jurisdictions

Faculty

Lipin, Ilya
Ilya A. Lipin
Tax Principal, Atlantic Region State and Local Tax Practice Leader
BDO USA

Mr. Lipin provides clients with state tax advice in the area of multistate income taxes, sales and use taxes, tax...  |  Read More

Myers, Melissa
Melissa Myers, CMI
Managing Director, SALT, Sales & Use Tax
BDO USA

Ms. Myers has more than 17 years experience in the sales and use tax field. As a Sales & Use Tax Managing Director...  |  Read More

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