Show navigation

Available in:

OnDemand Course
MP3 Download

Software and Cloud Computing Sales Taxation

Technological innovation is all around us, providing us with the ability to purchase, receive, and consume products/services in ways we never imagined.

Technological innovation is all around us, providing us with the ability to purchase, receive, and consume products/services in ways we never imagined. Unfortunately, state tax legislatures are unable to keep up with the rapid pace of technological innovation, resulting in sales tax laws and regulations that do little to provide guidance to those responsible for sales tax compliance. This topic looks beyond the sales tax statutes and regulations, and instead focuses on the rulings, policy statements, and sales tax decision to help taxpayers and their advisors identify and understand the potential sales tax issues that need to be addressed. The material covers the various ways in which states have addressed the sales taxation of transactions involving software and cloud computing, including distinguishing between software and services as well as determining the sourcing of these transactions. In addition, new sales tax nexus rules are disrupting the status quo, especially for technology companies, and the information provided will help taxpayers understand where they may have sales tax compliance obligations. Understanding these issues is critical for companies in order to ensure proper sales tax compliance and to minimize the risk of sales tax exposure.

Runtime: 98 minutes
Purchase Options

More Program Information

Why Lorman?

Over 33 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

Sales Taxation of Software and Cloud Computing

  • History
  • How States Tax Software as a Service

Specific Sales Tax Issues for Cloud Computing

  • Characterization of Software vs. Service
  • Case Study
  • Sourcing Issues and Multiple Points of Use

Wayfair and Cloud Computing

  • Wayfair and Economic Nexus Rules Explained
  • Special Issues
  • Compliance in a Post-Wayfair World
Purchase Options

More Program Information

Why Lorman?

Over 33 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 Course

This course was last revised on March 31, 2020.

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

  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

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

MP3 Download

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

Purchase Options

More Program Information

Why Lorman?

Over 33 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

Jeffrey C. Glickman, J.D., LL.M.

Jeffrey C. Glickman, J.D., LL.M.

Aprio, LLP

  • Partner-in-charge of the State and Local Tax Practice at Aprio, LLP, an independent CPA-led business advisory firm headquartered in Atlanta
  • Practice focuses on multistate tax consulting/planning for business operations/transactions in areas such as income/franchise tax, sales/use tax, property tax, and other state and local taxes
  • Advises on issues such as nexus, allocation/apportionment, combined reporting, sales tax on products and services (including cloud computing), sales tax exemptions, and tax credits and incentives (including film/entertainment, jobs creation, and retraining tax credits)
  • Maintains a multistate administrative tax dispute and negotiation practice, including obtaining letter rulings, preparing and negotiating amnesty applications, and assisting clients during audits
  • Former adjunct professor at Emory Law School for nine years, where he taught multistate taxation
  • Recognized as a Georgia Super Lawyers Rising Star for 2005 - 2007 as featured in Atlanta Magazine
  • Addressed national audiences on multistate tax topics at conferences, seminars, teleconferences and webinars sponsored by the Committee on State Taxation, the Institute for Professionals in Taxation, the Interstate Tax Corporation, Lorman Education Services, the Institute for Continuing Legal Education, and the Tax Executives Institute
  • Wrote, co-wrote and contributed to articles appearing in various national tax publications
  • J.D. degree and LL.M. degree in taxation, New York University School of Law; B.S. degree, Cornell University
  • Can be contacted at 770-353-4791 or [email protected]
Purchase Options

More Program Information

Why Lorman?

Over 33 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 407201
Published 2020
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!