Multi-State – Sales Tax on Cloud Computing: The Need for Clarity and Predictability

Bloomberg BNA Tax Management Weekly State Tax Report January 23, 2017 Michael Wasser is a senior manager in the National Tax department at Ernst & Young LLP in Washington, D.C. Rebecca Helmes is a state and local tax senior with Continue reading Multi-State – Sales Tax on Cloud Computing: The Need for Clarity and Predictability

New York – Cloud Computing Is A Non-Taxable Service

Salt Report 3633 – The New York Department of Taxation and Finance released TSB-A-15(2) S on April 14, 2015. The TSB concluded that the petitioners cloud computing product was not subject to sales and use tax. Specifically, the DOT stated. “Because Continue reading New York – Cloud Computing Is A Non-Taxable Service

Georgia – Letter Ruling Provides Guidance On The Taxability Of Cloud Computing

SALT Report 3478 – A Georgia taxpayer, who is a technology service provider,  requested a ruling to address the taxability of it’s cloud-based system and services.  Customers did not receive any tangible personal property as part of the service and Continue reading Georgia – Letter Ruling Provides Guidance On The Taxability Of Cloud Computing

South Carolina – Cloud Computing and Storage Not Subject To Sales And Use Tax

SALT Report 3461 – The South Carolina Department of Revenue issued Private Letter Ruling 14-2 which stated that cloud computing and storage services provided by the taxpayer, and usage fees associated with these services, were not subject to sales and Continue reading South Carolina – Cloud Computing and Storage Not Subject To Sales And Use Tax

Vermont – Sales And Use Tax Treatment Of Cloud Computing

SALT Report 3360 – Since July 1, 2013 Technical Bulletin 54 has been withdrawn and no longer governs the taxability of prewritten software accessed remotely (AKA Cloud  Computing).  Essentially, cloud computing is taxable in Vermont as is downloaded canned software.  Continue reading Vermont – Sales And Use Tax Treatment Of Cloud Computing

Idaho – Cloud Computing Exempt From Sales Tax Effective July 1, 2014

SALT Report 3340 – Idaho Governor Butch Otter signed legislation (H0598 (April 4, 2014)) that provides an exemption for “cloud” services effective July 1, 2014.  The Statement of Purpose: “This bill provides that consistent with Idaho tax policy excluding services Continue reading Idaho – Cloud Computing Exempt From Sales Tax Effective July 1, 2014

New Jersey – Taxability of Cloud Computing Services

SALT Report 2715 – The New Jersey Division of Taxation issued guidance regarding the application of sales and use tax to sales of cloud computing services.  Cloud computing services are those that allow a customer to access and use software Continue reading New Jersey – Taxability of Cloud Computing Services

Vermont – Taxability of Prewritten Software Accessed Remotely

SALT Report 2589 – The Vermont Department of Taxation issued a fact sheet to remind taxpayers that the moratorium on the collection of sales tax for prewritten software accessed remotely has not been extended and will expire on June 30, Continue reading Vermont – Taxability of Prewritten Software Accessed Remotely

Idaho – Cloud Software Exempt from Sales Tax

SALT Report 2343 – The Idaho State Legislature passed a bill that amends existing law to provide an exemption from sales tax for cloud software and “cloud computing” services delivered over the Internet effective April 3, 2013. Additionally, House Bill Continue reading Idaho – Cloud Software Exempt from Sales Tax

Wisconsin – Taxability of Cloud Computing Components

1/30/2013 SALT Report 2095 – On January 25, 2013 the Wisconsin Department of Revenue updated their guidance regarding computer hardware, software, and services to provide information regarding the taxability of the following cloud computing compon… Continue reading Wisconsin – Taxability of Cloud Computing Components