This course will examine the sales tax issues surrounding sales of various products generically referred to as digital products. These products include software, digital images, music and movies, apps, cloud computing, software as a service transactions, hosted services, etc. The course will review the various ways the states tax or exempt these products under their sales and use tax laws and we will discuss the rules governing whether a seller of such products is required to comply with those laws. We will also review sourcing rules for digital products and then examine the latest administrative, judicial, and legislative developments in the states. Finally, we will discuss practical strategies for dealing with compliance issues and the dreaded sales and use tax audit.
Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance and the New York City Department of Finance. His practice focuses on personal income tax and residency matters as well as sales and use tax issues with a focus in the technology industry (software as a service, cloud computing, digital products, etc.). Finally, He counsels clients on their abandoned property obligations. He is the Abandoned Property Audits Practice leader and has represented large corporations in complex compliance matters such as multi-state abandoned property audits and voluntary disclosures.