A few states have issued rulings on how sales tax applies to cloud computing transactions - mostly those involving accessing software. The rulings have not been consistent. That may be due to differences in state laws, differences in transactions, stretching the law beyond where it should go, or not fully understanding the nature of the transaction and contractual arrangement between the parties.
I've got a post on SalesTaxSupport.com on rulings and activity in Pennsylvania and Vermont. It's part of my new blog column there under Sales Tax Policy - Trends and Tales. Please check it out.
What cloud computing issues are you seeing? Have you found any rulings that seem to be incorrect?
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| Sales Tax Policy - Trends and Tales |
