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Lexis State Tax Guide on Digital Content & Cloud Services

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2017 Edition
ISBN: 9781522130994
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2017 Edition
ISBN: 9781522131007
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2017 Edition
ISBN: 9781522131007
In Stock
Price
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The Lexis State Tax Guide on Digital Content & Cloud Services is a state-by-state guide on the taxation of digital content and cloud services, covering all 50 states and the District of Columbia. The guide provides vendors and purchasers of digital content and cloud services practical guidance on the taxation of digital content and cloud services that will assist them in complying accurately with their state tax obligations.

Lexis State Tax Guide on Digital Content & Cloud Services introductory chapters provide an overview of the taxation of digital content and cloud services, define the terms digital content and cloud services for state tax purposes, and provide an understanding of the unique nexus, characterization, and sourcing issues relating to the taxation of digital content and cloud services.

The guide covers each of the 50 states and the District of Columbia.

•  Each state-specific chapter of the guide provides an overview of the state's sales and use tax and the state's income or franchise tax.
•   Each state-specific chapter provides an analysis of each state's laws, regulations, and policies governing the taxation of digital content and cloud services.
•   In addition, Lexis State Tax Guide on Digital Content & Cloud Services contains charts illustrating the taxability of digital content and cloud services in a state for sales tax purposes and charts illustrating the characterization of digital content and cloud services in a state for income tax purposes.

This unique guide is authored by Carolynn Iafrate Kranz, an expert in state and local taxation and the taxation of digital content and cloud services and a frequent speaker on multi-state sales and use tax matters.

Authors / Contributors

Table of Contents

Chapter 1  Introduction to Book

Chapter 2  What are Digital Content & Cloud Services?

Chapter 3  Nexus Issues Associated with Digital Content and Cloud Services

Chapter 4  Characterization of Digital Content & Cloud Services

Chapter 5  Situsing Digital Content & Cloud Services

Chapter 6  Alabama

Chapter 7  Alaska

Chapter 8  Arizona

Chapter 9  Arkansas

Chapter 10  California

Chapter 11  Colorado

Chapter 12  Connecticut

Chapter 13  Delaware

Chapter 14  District of Columbia

Chapter 15  Florida
  
Chapter 16  Georgia
  
Chapter 17  Hawaii
  
Chapter 18  Idaho

Chapter 19  Illinois

Chapter 20  Indiana

Chapter 21  Iowa

Chapter 22  Kansas
  
Chapter 23  Kentucky

Chapter 24  Louisiana

Chapter 25  Maine

Chapter 26  Maryland

Chapter 27  Massachusetts

Chapter 28  Michigan

Chapter 29  Minnesota

Chapter 30  Mississippi

Chapter 31  Missouri

Chapter 32  Montana

Chapter 33  Nebraska

Chapter 34  Nevada

Chapter 35  New Hampshire
  
Chapter 36  New Jersey

Chapter 37  New Mexico

Chapter 38  New York

Chapter 39  North Carolina
  
Chapter 40  North Dakota

Chapter 41  Ohio

Chapter 42  Oklahoma

Chapter 43  Oregon

Chapter 44  Pennsylvania

Chapter 45  Rhode Island

Chapter 46  South Carolina
  
Chapter 47  South Dakota

Chapter 48  Tennessee

Chapter 49  Texas

Chapter 50   Utah

Chapter 51  Vermont

Chapter 52  Virginia
  
Chapter 53  Washington

Chapter 54  West Virginia

Chapter 55  Wisconsin

Chapter 56  Wyoming

INDEX