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Sales Taxation of Computer Software and Online Services

SALES TAXATION OF COMPUTER SOFTWARE AND ONLINE SERVICES

Cost Free
Presentation Length 1.0 hour

Recorded DateMarch 8, 2019
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes (Sales Tax)
Course LevelBasic
Series: Sales Tax
Course Description

In most states canned software is taxable, and custom software is not taxable. But what some state revenue departments consider “canned software” may surprise you. Increasingly, state departments of revenue are taking the position that online services delivered using software are taxable either as canned software, an information service, or even an amusement. This course will focus on different state and local approaches to this issue, with particular focus given to the approaches taken by the City of Chicago, Massachusetts, New York, Texas, and Washington.
 
Key topics covered:


  • Major different approaches taken by the states to taxing online services.

  • Legal challenges and case law.

  • Practical pointers for dealing with this issue either as a seller or a purchaser, especially in the post-Wayfair era.

  • Potential exclusions that can apply.

  • How to handle an audit of this issue.

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Jeffrey S. Reed is a Partner and Chair of the State Tax Practice at Kilpatrick Townsend LLP. A former litigator for the Massachusetts Department of Revenue, Jeff has represented clients in state tax controversy matters in over thirty states and has obtained favorable letter rulings for clients in several different jurisdictions. He regularly advises on the constitutionality of state tax positions, the availability of exemptions and incentives, and how to source revenue streams for state corporate income tax and sales tax purposes. He has handled New York qui tam (whistleblower) lawsuit litigation and received widespread acclaim for arguing and winning the closely-watched IT USA, Inc. case before the New York Tax Appeals Tribunal.

About Our Sponsor

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Avalara helps businesses of all sizes get tax compliance right. We provide prebuilt integrations with the big-name financial and business management systems you trust, as well as a robust API for do-it-yourself business builders. Avalara delivers cloud-based compliance solutions for transaction tax types, like sales and use, VAT, GST, excise, communications, lodging, and more. If you are an accounting practitioner, Avalara has a suite of Avalara for Accountants solutions, purpose-built to help you directly support your clients. We’re headquartered in Seattle, with offices across the U.S. and in Canada, the U.K., Belgium, Brazil, and India.