Ideas & Insights

Effective July 1, Maryland has exempted from sales and use tax the sale of certain personal property to qualified data centers.

First-of-its-kind tax would have imposed a gross receipts tax on large companies purchasing digital advertising in Maryland.

Missouri delays implementation of IBM decision to allow time to address the extent of the sales and use tax manufacturing exemption.

A colt named Cloud Computing won the 142nd Preakness Stakes in Kentucky…at a 13-1 long shot. Unfortunately, the same risk/reward scenarios rarely ...

Department provides update to its comprehensive guidance on the sales and use taxability of various communication services.

Software sold with both customized and canned components was determined to be completely exempt from the sales and use tax.

Arizona department reevaluates LR13-006, finding cloud storage services are subject to the transaction privilege tax

A recent court case emphasizes that the burden of proof is on the taxpayer when it comes to claiming deductions. On May 17, 2016, the Texas ...

New York advises seller that the sale of a tablet-based product that remotely accesses software is taxable as a sale of canned software.

Texas Comptroller rules that cloud-based transaction facilitation services are not sourced to the state for franchise tax purposes.

Chicago issues guidance regarding the taxability of nonpossessory computer leases and streaming movies and games.

Colorado DOR finds that a company’s sales of enterprise electronic messaging services to Colorado customers are not subject to sales and use tax.

Understand the risks of multiple taxation related to sales tax on digital goods and services and learn steps you can take to avoid overpayment.

The sales and use tax rules on cloud computing and digital goods are foggy at best. Four key steps can help you better see the road ahead.