State Taxation of Digital Goods and Services: Cloud Computing, Cryptocurrency, Gaming, Virtual Transactions
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will cover situations actually and potentially creating state income tax nexus for digital revenue received by businesses. Our SALT panel will discuss how specific states determine nexus for digital goods and products, which states have rules concerning the determination, and how to best apply current nexus standards in states that do not.
- Digital goods
- An overview
- State methods for determining nexus for digital products and services
- PL 86-272 and its application to digital revenue
- Sales tax
- Specific examples
- Best practices for compliance
The panel will review these and other critical considerations:
- The application of state nexus determinations to specific categories of digital goods
- How P.L. 86-272 applies to digital products and services
- Which states are attempting to tax digital products in unexpected ways?
- What are the standard methods for determining income tax reporting and remittance obligations in most states?
- What steps can professionals take to ensure businesses are not subject to unnecessary taxation in specific states?
Indirect Tax Manager
PM Business Advisors
As an Indirect Tax Manager at PMBA, Mr. Carrasco has helped his clients in determining their sales and use tax... | Read More
As an Indirect Tax Manager at PMBA, Mr. Carrasco has helped his clients in determining their sales and use tax requirements, nexus analysis and setting up compliance, as well as providing sales and use tax audit defense. For the past 7 years at PMBA, he has worked with numerous industries in the digital space ranging from videogame companies and entertainment providers to billion-dollar digital advertising and software enterprises. Mr. Carrasco operates as one of only a handful of official Avalara software Implementors in North America and assists his clients in implementing the right sales tax solution for their specific needs. Other areas of expertise include creating use tax processes for companies, sales and use tax recovery, and indirect tax due process for acquisitions and mergers.Close
Stacey L. Roberts, CPA
State and Local Tax Director
Ms. Roberts has been making SALT less taxing for thousands of businesses over the last 25 years. As a director of the... | Read More
Ms. Roberts has been making SALT less taxing for thousands of businesses over the last 25 years. As a director of the SALTovation team at TaxOps, she is at the table-and in the weeds-helping guide dynamic businesses through compliance and strategic planning that minimizes risk and strengthens tax positions. She entered accounting with Andersen Worldwide/Andersen LLP, where she honed her state and local tax experience. She added stints at KPMG and Deloitte before moving in-house with a Fortune 500 company, managing State and Local Tax Administration. Before joining TaxOps, she led the national SALT practice at a regional firm. Stacey is a member of the Colorado Legislative Task Force Concerning Tax Policy and a frequent speaker and author on SALT issues for industry and professional organizations, including the Journal of State Taxation, Strafford Publishing, and more.Close
CEO & Managing Director, Business Advisory
PM Business Advisors
Mr. Vignone has over 20 years of experience in providing business advisory services to corporate America. His clients... | Read More
Mr. Vignone has over 20 years of experience in providing business advisory services to corporate America. His clients include many Fortune 1000 companies and he is an acclaimed thought leader in the area of sales & use tax. Mr. Vignone has maintained the role of Advisory practice leader for several firms before taking the helm as CEO for PM Business Advisors in 2015.Close