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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- “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
- Taxing ASPs as Telecommunications?
- Minnesota Re-enacts MPU Exemption: A Growing Trend?
- Remotely Accessed Software Tax Exemption: Idaho’s Unique Spin