"Hey You! Get Off of My Cloud! An Update on Recent Sales Tax Developments in Cloud Computing and Digital Goods"
Sam and David will address the many ways states characterize and tax digital goods and transactions in the broader context of states’ taxation of cloud computing and other services. As the line among digital products, software and services blurs, states find themselves increasingly playing catch-up with the digital economy and often applying outdated sales tax concepts to cutting-edge technology. Sam and David focus on how these new developments compare to the historical framework established by the Streamlined Sales and Use Tax Agreement and identify compliance and due diligence insights along the way.