One of the most complex areas of state and local taxation is applying existing rules to cloud computing, software, and digital product transactions. Determining the proper characterization as well as situsing of these products is extremely difficult given the lack of published guidance.
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- Tennessee’s Situsing of Accessed Software Runs Afoul
- Chicago Taxes the Cloud
- Tennessee Enacts Legislation Taxing Remotely Accessed Software
- New York and Cloud Computing: NY Gets It Right With IaaS
- Arizona: Access to Digital Data is Lease of Tangible Personal Property
- SaaS or Telecommunications: Where Are States Drawing the Line?
- “Software as a Service” in Missouri: The Cloud is Nontaxable!
- Michigan Court Cloud Computing Decision: Non-Taxable Services
- New York Appeal – ASP is NOT Software
- Nebraska Issues Clear Guidance Related to Cloud Computing