Multiple Points of Use and the Cloud? DIY Isn't Just for Home Improvement!

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

As the market for cloud-based products and services is rapidly expanding, the characterization and sourcing of these products is increasingly problematic. In this article, Dave Elder, John Jenkins and Brian J. Kirkell of McGladrey LLP discuss the provisions of Streamlined Sales and Use Tax Agreement (SSUTA) Section 312 that, prior to its untimely repeal, provided a highly promising approach to dealing with sales and use tax issues inherent in purchasing cloud-based products and services that are intended for concurrent use in multiple states.