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.
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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
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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.
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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.
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]
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.
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