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Course Details

Sales & Use Tax For Cloud Computing, Software, Apps, And Other Digital Products And Services

Webinar: ID# 1014563
Recorded CD
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About This Course:
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.

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

New laws governing the taxation of digital purchases passed in Maine and Minnesota in 2013, and the Marketplace Fairness Act could bring a new level of uncertainty. Tax staff must stay abreast of conflicting states' policies and trends in sourcing and taxation vs. exemption to ensure proper compliance.

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.

Outline:

I. State-by-state legislative and administrative update

  • Changes in Minnesota and Maine
  • The short-lived Massachusetts software tax
  • The Marketplace Fairness Act update and outlook
  • Other updates to rules, guidance and court decisions

II. An overview of state laws

  • Taxation of products
  • Taxation of services
  • Notable exemptions
  • SSTP treatment

III. Sourcing and nexus with digital transactions

  • Sourcing digital purchases: conflicting state approaches
  • Nexus—how do digital purchases impact click-through nexus?

IV. Cloud computing and other problematic products and services

  • Cloud computing policy in Pennsylvania
  • Other problematic categories

Benefits:

The panel will review these and other key questions:

  • How does the SSTP treat sales of digital products and services?
  • What are the most recent states to release guidance or pass legislation in this area?
  • How would the Marketplace Fairness Act impact this area of taxation?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Upon completing this seminar, you will be current in sales and use tax treatment of e-versions of digital products and services, and sourcing policies, in states where your company has sales or use tax obligations. You will be better positioned to refine your company's overall compliance and tax planning efforts in response to such changes.

The Presenters:

Joseph Endres, Hodgson Russ, Buffalo, NY

He works with business clients on a wide range of multi-state and local tax issues, with a particular emphasis on New York State and New York City taxes and disputes. He writes and speaks frequently on multi-state tax topics.

Charles Kearns, Atty, Sutherland Asbill &Brennan, Washington, DC

He is assigned to the firm's Tax Practice Group and focuses on state and local tax policy, planning and controversy. He previously was a graduate fellow at the Council on State Taxation.

Laurie Wik, Tax Director, Deloitte Tax, San Jose, CA

She is assigned to the firm's multi-state tax practice, has 20 years of experience and works primarily with technology and media clients including software, social networking and video games companies. She previously worked as state and local tax manager for a software and services company.


Credits Available

This program has been approved for 2.0 CPE hours through Strafford Publications. CPE Credit is available only for the LIVE webcast. Recorded versions do not qualify for credit.

Strafford 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.

Processing

To obtain CPE credit, attendees must participate in the live event, return an Official Record of Attendance to Strafford affirming their participation (including the CPE code announced during the program), and pay a processing fee of $35 per person.

Credit Confirmation

Strafford will mail a certificate of credit within approximately 2 weeks of receiving an attendee's completed Official Record of Attendance—provided all required conditions have been satisfied.


Delivery

Handout materials and the phone number for live presentations are made available to you 1 day prior to the event via email from the presenter. Copies of the presentations are included with recorded versions.

If you order a recorded version of the webinar, CD's will be mailed out approximately 10 days after the live event. Shipping is included in the price of recorded versions.


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Sales & Use Tax For Cloud Computing, Software, Apps, And Other Digital Products And Services
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