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State and Local Taxation of Digital Products and Cloud Computing

Do you know when cloud services are taxable? Learn from the experts when and how local sales and use tax is applied to cloud computing products.

The 'Information Age' has introduced digital product offerings which have posed cognitive dilemmas for multistate sellers and consumers of such products. In addition to understanding the nature of such products for purposes of analysis, tax and finance professionals must keep up with increasing state and local legislation and taxing authority developments applicable to digital products. Add to this the ongoing problem that company data is often not available at the level of detail needed for state and local tax compliance, and the challenges may seem steep. This topic will help you to divide and conquer your state and local sales tax and income/franchise tax compliance issues.

Runtime: 99 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Introduction to Digital Products and Hosted Services

Sales Tax Nexus and Income/Franchise Tax Nexus for Digital Product Sellers and Hosted Services Providers

Characterization of Digital Products and Hosted Services for Sales Tax Determination Purposes and for Income/Franchise Tax Receipts Apportionment Purposes

Transaction Sourcing for Sales Tax Reporting and Collection Purposes and for Income/Franchise Tax Apportionment Purposes

Transaction Data Evaluation and Opportunities for Improvement

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on October 30, 2017.

Call 1-866-352-9540 for further credit information.

  • AL CPE
     
  • This course is acceptable for 1.5 live credit hour(s) through the Alabama State Board of Public Accountancy.
     
  • GA CPE
     
  • This program is applicable for CPE credit. *The Georgia State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • IA CPE
     
  • This program is applicable for CPE credit. *The Iowa State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • IN CPE
     
  • This program is applicable for self study CPE credit. *The Indiana State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • KY CPE
     
  • This Ondemand program is applicable for CPE credit. *The Kentucky State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • MA CPE
     
  • This Ondemand program is applicable for CPE credit. *The Massachusetts State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • MD CPE
     
  • This course is not pre-approved for CPE credit in your state however, it is applicable. *Please check the rules and requirements in your state for compliance.
     
  • ME CPE
     
  • This Ondemand program is applicable for CPE credit. *The Maine State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • MI CPE
     
  • This Ondemand program is applicable for CPE credit. *The Michigan State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • MO CPE
     
  • This Ondemand program is applicable for CPE credit. *The Missouri State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • MT CPE
     
  • This Ondemand program is applicable for CPE credit.* *The Montana State Board of Accountancy has final authority on the acceptance of individual courses and providers. Please check the rules and requirements for CPE compliance and calculate the amount of credit hours you can claim for self study courses.
     
  • ND CPE
     
  • This Ondemand program is applicable for CPE credit. *The North Dakota State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • NH CPE
     
  • This Ondemand program is applicable for CPE credit. *The New Hampshire State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • NV CPE
     
  • This Ondemand program is applicable for CPE credit.*The Nevada State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • OH CPE
     
  • This Ondemand program is applicable for CPE credit. *The Ohio State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • PA CPE
     
  • This Ondemand program is applicable for CPE credit. *The Pennsylvania State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • TX CPE 2.0
     
  • Lorman Business Center, Inc. has registered with the Texas State Board of Public Accountancy as a CPE Sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE Program. This program qualifies for 2.0 hours of continuing professional education.
     
  • VA CPE
     
  • This Ondemand program is applicable for CPE credit. *The Virginia State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     
  • WA CPE
     
  • This Ondemand program is applicable for CPE credit.* *Please check the rules and requirements in your state for compliance.
     
  • WY CPE
     
  • This Ondemand program is applicable for CPE credit. *The Wyoming State Board of Accountancy has final authority on the acceptance of individual courses and providers.
     

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Benjamin Diaz

Benjamin Diaz

Alvarez & Marsal Holdings, LLC

  • Managing director at Alvarez & Marsal Holdings, LLC, in Miami, FL
  • More than 20 years of state and local tax experience, including 8 years in the tax and business advisory practice of Arthur Andersen, and 3 years at Deloitte Tax
  • Serves the state and local income/franchise tax and sales/use tax needs of companies in a variety of industries, including retail, transportation, financial services, social media, business process and Information Technology outsourcing, and telecommunications
  • Focuses on state and local tax exposure analyses and domestic structural planning related to acquisitions and dispositions, state and local tax audit defense for income/franchise tax and sales tax, state and local income/franchise tax compliance and planning, and multistate tax ASC 740 and ASC 450-20 assistance
  • Specializes in the application of information technology for state and local tax compliance and planning purposes, including tax information system design and optimization of tax department operational effectiveness
  • Certified Public Accountant (CPA), member of the AICPA and Florida Institute of CPAs
  • Former adjunct professor in the Master of Accountancy Program at Florida International University
  • M.S.T degree in taxation, B.S. degree in accounting, with a double major in management information systems, Florida International University
  • Can be contacted at 305-704-6650, [email protected] or on LinkedIn at https://www.linkedin.com/in/bediaz
Laurie Wik

Laurie Wik

Alvarez & Marsal Holdings, LLC

  • Senior tax director at Alvarez & Marsal Holdings, LLC, in San Francisco, CA
  • More than 27 years in indirect tax in the Silicon Valley, including 9 years as state and local tax manager of a software and hosted services company and 11 years at Deloitte Tax, where Laurie led the Tax Technology Industry subsector group for the national indirect tax practice for several years
  • Focuses on sellers and consumers of digital, web-based, and IT products and services, and serves a diverse group of industries including technology, construction and engineering, biotech, and life sciences companies
  • Provides tax process diagnostic and process optimization services, sales/use tax exposure analyses and remediation, audit defense, nexus, and taxability analyses, sales/use tax overpayment reviews and capital expenditure planning
  • Certified member of the Institute for Professionals in Taxation (IPT)
  • Computer software and services instructor at IPTís annual intermediate sales tax school
  • M.S.T degree in taxation, Golden Gate University, San Francisco; B.S. degree in business administration (accounting, finance) California State University - East Bay
  • Can be contacted at 415-490-2354, [email protected] or on LinkedIn at https://www.linkedin.com/in/laurie-wik
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 401002
Published 2017
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