Taxing the Cloud: Not a Weather Phenomenon

NCSL Legislative Summit: Aug. 8, 2012



Senator Deb Peters,
South Dakota

Representative Ross Hunter,
Stephen Kranz, Southernland Asbill & Brennan LLP, Washington, D.C.
Scott Mackey, KSE FOCUS, Vermont
Steve Pierce, AT&T, Illinois


The development of cloud computing and digital products has put state government in a fog. It is difficult for states to define what a digital product or service is, and whether or not to tax it. Although relatively new, cloud computing has changed the landscape of how businesses operate and has changed the way we live. You'll be able to clarify the hazy definition of "cloud" and explore how some states have taxed digital services and products.




































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