The December issue looks at the work states face to deal with the health care needs of an aging population and new approaches to teacher evaluations.
Cloud Based Services is the general term given to a variety of services that are accessed via the Internet or a proprietary network. Broadly divided into three categories: Infrastructure-as-a-Service (IaaS), Platform-as-a-Service (PaaS) and Software-as-a-Service (SaaS), Cloud Based Services allow users to store data, access software and access services and platforms from almost any device that can access the cloud via a broadband connection. The use of cloud services has greatly increased over the past decade. As a result, states have taken a wide range of positions regarding the way they characterize Cloud Based Services for purposes of applying sales and use tax, some of which are difficult for businesses to understand and comply with. In addition, the inconsistency between the states creates further complexity and confusion.
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