Sales and Use Taxes: Information Services (Portfolio 1320)
At a glance
1320.01. INTRODUCTION
1320.02. TREATMENT BY STATUTE
1320.03. TREATMENT BY REGULATION
1320.04. TREATMENT BY PUBLISHED OPINIONS
1320.05. HOW STATES APPLY THEIR STATUTES AND REGULATIONS
1320.06. TELECOMMUNICATIONS, INFORMATION, AND VIDEO SERVICES
1320.07. CONCLUSION
Abstract
The Tax Management Portfolio, Sales and Use Taxes: Information Services 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 Practitioners often struggle to determine the application of outdated statutes to new services.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.