PORTFOLIO

Sales and Use Taxes: Information Services (Portfolio 1320)

Be a trusted advisor to your clients with Bloomberg BNA Tax Portfolios. In this Portfolio, our expert authors discuss the applicability of sales and use taxes to the information services industry. 

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DESCRIPTION

The Sales and Use Taxes: Information Services Portfolio addresses the disconnected rate of which technology and state statutes advance. Practitioners often struggle to determine the application of outdated statutes to new services.


This area of taxation is further complicated by inconsistent treatment between states, therefore, knowledge of the statutes, regulations, and case law of each state is essential in determining whether a sale constitutes the provision of a service or the transfer of tangible personal property and whether the sale is subject to tax. This Portfolio compiles and organizes the statutes, regulations, and case law comprising the body of sales tax law applicable to the information services industry in each state.


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AUTHORS

J. ELAINE BIALCZAK, ESQ.

Elaine Bialczak is Director for Compton & Associates, LLP, a leading nationwide provider of quality state and local tax services. Prior to joining Compton & Associates, she was General Counsel for DuCharme, McMillen & Associates Inc., a state and local tax consulting firm. Before joining DuCharme, McMillen, Elaine worked as a state and local tax litigator for AT&T, and as State and Local Tax Counsel for The Coca–Cola Company. Elaine also served as Assistant Attorney General for the state of Ohio, representing the Ohio Department of Taxation before numerous courts. For many years she has lectured at the Tax Executives Institute Education Fund's State and Local Property Tax Course. She has presented papers at both New York University's Annual Institute on State and Local Taxation and at the Institute on State and Local Taxation sponsored by the Georgetown University Law Center Continuing Education Division. Elaine has also published articles in the Journal of State Taxation and in the Ohio Tax Review.

 

Credentials / Elaine graduated with honors from the Ohio State University College of Law and is admitted to practice before the United States Supreme Court, the Ohio state courts, and the United States Tax Court.


TABLE OF CONTENTS

Detailed Analysis

1320.01. INTRODUCTION

1320.02. TREATMENT BY STATUTE

Introductory Material

A. Statutes Using the Term “Information Services”

1. District of Columbia

2. New Jersey

3. Ohio

4. Texas

B. Statutes Using Terms Other Than “Information Services”

1. Connecticut

2. Florida

3. Massachusetts

4. New York

5. Ohio

6. Pennsylvania

7. South Carolina

8. Vermont

9. West Virginia

C. Non-Enumerated Services

1. Georgia

2. Hawaii

3. Kansas

4. Louisiana

5. Maine

6. Missouri

7. Nebraska

8. Nevada

10. South Dakota

11. Tennessee

12. Wyoming

1320.03. TREATMENT BY REGULATION

Introductory Material

A. Arizona

B. Arkansas

C. California

D. Colorado

E. Idaho

F. Illinois

G. Iowa

H. Michigan

I. Minnesota

J. Mississippi

K. New Jersey

L. New Mexico

M. North Carolina

N. North Dakota

O. Oklahoma

P. Rhode Island

Q. Utah

R. Washington

S. Wisconsin

1320.04. TREATMENT BY PUBLISHED OPINIONS

Introductory Material

A. Alabama

B. Indiana

C. Kentucky

D. Virginia

1320.05. HOW STATES APPLY THEIR STATUTES AND REGULATIONS

Introductory Material

A. The True Object Test

1. Information Provided Over Computer Networks

a. Is the True Object the Computer Service or the Information Service?

(1) Connecticut

(2) Florida

(3) Ohio

(4) South Carolina

b. Is the True Object the Equipment or the Service?

(1) The Quotron Cases

(2) Virginia Ruling

(3) The Wisconsin Dow Jones Case

2. Information Services That Furnish Reports

a. Looseleaf Reports

(1) Looseleaf Tariff Reports

(a) Idaho

(2) The Dodge Reports on Construction Projects

(a) Maryland

(b) Massachusetts

(c) Missouri

(d) Ohio

(3) Multiple Listing Services

(a) Idaho

(b) Illinois

(c) New York

(d) South Carolina

(e) Texas

(f) Virginia

b. Special Reports

(1) Research and Development Reports

(a) New York

(b) Virginia

(2) A.C. Nielsen Marketing Reports

(a) Kentucky

(b) New York

(c) Ohio

(3) Automotive Claims Reports

(a) New York

(4) Laboratory Reports

(a) New York

(5) Accounting Reports

(a) New York

(6) Insurance Claims Reports

(a) New York

(7) Non–Taxable Components of An Inseparable Package

(a) New York

(8) Periodical Is Not an Information Service

(a) New York

c. Subscription and Mailing Lists

(1) Maryland

(2) Minnesota

(3) Utah

(4) Virginia

3. Transferring Information Onto a Different Medium

a. California

b. Connecticut

c. Utah

d. Virginia

e. West Virginia

B. Manufacturing Exemption for Provider's Hardware

1320.06. TELECOMMUNICATIONS, INFORMATION, AND VIDEO SERVICES

A. Telecommunications and Information Services

B. Video Services

1. Entertainment and Information Services

a. Arkansas

b. California

c. Connecticut

d. Illinois

e. Indiana

f. New York

g. Ohio

h. Texas

2. Transmission Services

1320.07. CONCLUSION


WORKING PAPERS

Working Papers

Item Description Sheet

Worksheet 1 UNIFORM PRINCIPLES GOVERNING STATE TRANSACTIONAL TAXATION OF TELECOMMUNICATIONS - VENDEE VERSION

Worksheet 2 UNIFORM PRINCIPLES GOVERNING STATE TRANSACTIONAL TAXATION OF TELECOMMUNICATIONS - Vendor Version

Worksheet 3 Supporting the Information Highway: A Framework for State and Local Taxation of Telecommunications and Information Services

Worksheet 4 Taxation of Information Services

Bibliography

Bibliography