States ’ Extra - Statutory Attempts to Impose Sales Tax on Online Services Raise
نویسنده
چکیده
BY ARTHUR R. ROSEN AND LEAH ROBINSON E ven though it looks like a service, walks like a service, and quacks like a service, cloud computing is probably—in the eyes of some state tax administrators—a taxable license to use pre-written computer software. At least that is the disturbing multistate trend that appears to have been initiated by a steady stream of New York sales and use tax advisory opinions released by the Department of Taxation and Finance starting in November 2008 and continuing since then on a constant basis. In each of the New York opinions, the department determined that ‘‘cloud computing’’ sales made by application service providers (ASPs)—sales that certainly appear to any reasonable observer to be services (that may or may not be
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