The “digital economy” presents complicated state and local tax issues. Cloud computing, digital goods and services, electronic payments, “apps,” and other goods and services delivered or transferred electronically are bought and sold by almost every business. However, the state tax ramifications of these digital economy transactions are incomplete, ambiguous and evolving. This webinar focuses specifically on practical sales and use tax solutions for vendors and purchasers of cloud computing, software, apps, and other digital products and services, as well as legislative and policy issues related to this important industry.
Understand multistate tax compliance with respect to transactions involving goods and services in the digital economy, including taxability and sourcing;
Understand common audit issues involving digital economy transactions, including best practices; and
Understand how current policy trends affecting the digital economy, including state legislative developments, federal legislation affecting state taxes, and the Streamlined Sales and Use Tax Agreement developments.
Charlie Kearns advises Fortune 500 clients on all aspects of state and local tax policy, planning, and controversy. Charlie has extensive experience with state and local tax issues affecting the communications and electronic commerce industries, particularly with respect to federal legislation related to state taxes, state legislative matters, and the Streamlined Sales and Use Tax Agreement. He also routinely advises employers on state and local tax issues arising out of employment relationships, including multistate withholding, deferred compensation planning, and unemployment insurance. Before joining the firm in 2005, Charlie was a Graduate Fellow at the Council On State Taxation (COST) in Washington, DC, working directly with COST staff in analyzing, reporting and responding to significant administrative, judicial and legislative developments throughout the country.
Andrew Appleby represents clients in all stages of tax controversy—from audit through appellate litigation—and advises clients regarding multistate tax planning and complex transactions. With a practice focused on state and local tax, he has experience in many areas of multistate taxation, including income, franchise, sales and use taxes. Andrew combines his dedication to tax law with his passion for sports, regularly publishing law review articles in the area of sports taxation. Emerging as one of the nation’s prolific scholars in this arena, he has been featured on the subject in The New York Times and Bloomberg TV’s “InBusiness with Margaret Brennan.” Additionally, Andrew has experience and industry insight regarding cloud computing, remote access software and electronic services. Andrew participated in the Graduate Tax Scholar fellowship program at Georgetown University Law Center. Prior to earning an LL.M. at Georgetown, Andrew was an associate with an Atlanta-based firm, where he focused on transactions in the information technology and energy industries.