Lexis State Tax Guide on Digital Content & Cloud Services

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. The 2019 edition has been updated to reflect the U.S. Supreme Court’s landmark opinion in South Dakota v. Wayfair, Inc., on the issue of sales tax nexus.

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Print Book :i volume, softbound, updated annually
2019 Edition
ISBN: 9781522170600
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eBook :epub
2019 Edition
ISBN: 9781522170617
In Stock
Price
$451.00
QTY
eBook :mobi
2019 Edition
ISBN: 9781522170617
In Stock
Price
$451.00
QTY
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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. The 2019 edition of the guide has been updated to reflect the U.S. Supreme Court's landmark opinion in South Dakota v. Wayfair, Inc., on the issue of sales tax nexus.

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. In addition, the 2019 edition of the guide contains a new chart, in Appendix A, which provides a summary of states that have adopted an economic nexus provision for sales and use tax purposes.

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 S. 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.

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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
Appendix A Economic Nexus Sales and Use Tax Chart
INDEX