On Wednesday, July 27, we will discuss how state tax developments in the treatment of digital goods and services-including software, cloud computing, web-hosting, and electronic data processing-are developing as quickly as the new electronic technologies that come to market. How the states are taxing sales of these digital goods and services is a critical-and confusing-issue for companies. Tax experts know that no uniformity exists among the states on whether or not tax applies to electronically provided software, web-hosting space and services, cloud-based access, or digital information services. It is therefore essential that tax professionals and companies that sell, or plan to offer, these digital goods and services not only be up-to-date with the policies in their key target states, but also possess practical insight on how to minimize exposure through effective planning strategies.

Update Highlights

Participants will hear about the latest state developments and trends, including:

• States' Jurisdictional Nexus to Tax Electronic Goods and Services
• Affiliate Nexus and "Amazon" Legislation
• Update: States' Tax Treatment of Various Digital Products Software
• Cloud Computing & Web-Hosting Services
• Information Services & Data Processing
• Sourcing Issues Relevant to Digital Goods and Services
• Identifying and Minimizing State Tax Exposure on Digital Offerings
• Practical Planning Strategies: Goods vs. Services

Presenters

Daniel M. Dixon is a senior associate in Reed Smith's Tax Group. Dan regularly provides state tax advice for clients on the taxability of software and other digital products.

Kelley C. Miller is a senior associate in Reed Smith's Tax Group. Kelley regularly provides state sales tax planning advice for entities engaged in online retail/e-commerce and cloud computing. Kelley has written and spoken on the taxation of digital goods and services, including "The State Tax Implications of Cloud Computing," State Tax Notes - Special Report (September 13, 2010); and "State Taxation of Digital Products," Journal of Tax Planning International: Indirect Taxes (Vol. 8, No. 8, August 2010).