SaaS Sales and Use Tax: Reconciling Varying State Rules to Avoid Unforeseen Tax Traps
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax and recent state tax law changes on Software as a Service (SaaS). The panel will discuss the impact on multistate companies dealing with remote digital software provision services as either seller or buyer and offer compliance approaches for adjusting to these multistate developments.
Outline
- State-by-state legislative and administrative update
- An overview of state trends, notices, rulings, and pronouncements
- Sourcing and nexus with SaaS transactions
- Primary object: Is the service provided data processing or SaaS?
Benefits
The panel will review these and other key issues:
- States' varying approaches on sales tax for SaaS
- Impact of the SSTP on the tax treatment of sales of SaaS
- The most recent states to release guidance or pass legislation in this area
- Distinguishing data processing services from SaaS
Faculty
DeAndré R. Morrow
Of Counsel
Greenberg Traurig
Mr. Morrow focuses his practice on state and local tax issues, including Maryland, Virginia, and District of Columbia... | Read More
Mr. Morrow focuses his practice on state and local tax issues, including Maryland, Virginia, and District of Columbia taxes. He has counselled clients on a wide range of state and local tax matters including sales and use, income, property, franchise, motor fuel, documentary transfer, and transient occupancy taxes. Mr. Morrow represents clients before state and local tax agencies at the audit, collection, appeals and litigation stages. Prior to entering private practice, Mr. Morrow served as a tax attorney for the Revenue Administration Division of the Comptroller of Maryland. In this role, he provided guidance to Maryland government personnel and the general public on the State’s revenue laws and regulations and advised the state’s legislative and executive branches as to the effect of proposed tax legislation on tax revenues and legal sufficiency. Mr. Morrow routinely draws from this experience when working closely with state tax agencies on issues, such as voluntary disclosure agreements or settlement agreements, and when developing strategies for legislative resolutions.
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Jamie E. T. Szal
Partner
Brann & Isaacson
Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from... | Read More
Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from regulatory and administrative proceedings through civil litigation. She came to Brann & Isaacson following several years at the Massachusetts Department of Revenue. As Counsel in both the Litigation Bureau and Office of Appeals, she focused on complex tax issues facing corporations and pass-through entities. She earned her LL.M. in Taxation and Certificate in State and Local Taxation, both with distinction, from Georgetown University Law Center.
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