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Sutherland Partners Eric S. Tresh and Michele Borens are speaking at The Bloomberg BNA Tax Policy and Practice Summit, November 13, 2012 in Washington, D.C. Both are members of Sutherland’s State and Local Tax (SALT) team.
The growing popularity of cloud computing business models has caught the attention of state tax administrators. Without a standard regime in place for determining the tax treatment of cloud computing transactions across the various states, vendors and buyers of software as a service (SAAS), platform as a service (PAAS), and other cloud computing offerings must navigate a daunting patchwork of conflicting and ambiguous state laws and administrative pronouncements. In this session, titled "Cloud Computing and Other Sales Tax Issues," the speakers are planning to:
- Review the approaches that states employ to impose sales or use tax on cloud computing arrangements;
- Compare the varied rationale states use to determine the taxability of cloud computing offerings as services or tangible personal property;
- Examine methodologies for treating bundled transactions, including determining the "true object" of a cloud computing transaction that involves multiple services;
- Discuss the sourcing rules used to source sales of interstate cloud computing services to a particular state; and
- Identify best practices for drafting sales agreements associated with cloud computing services.
The event is being held at the Ritz-Carlton, Washington, D.C., located at 1150 22nd Street N.W. For more information or to register, click here.