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Google Keyword Rankings for : how are cloud services taxed
1
https://www.vertexinc.com/resources/resource-library/software-cloud-what-are-tax-implications
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https://www.vertexinc.com/resources/resource-library/software-cloud-what-are-tax-implications
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2
https://thetaxvalet.com/blog/which-states-require-sales-tax-on-software-as-a-service/
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https://thetaxvalet.com/blog/which-states-require-sales-tax-on-software-as-a-service/
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3
https://www.avalara.com/us/en/learn/whitepapers/navigating-the-cloud-a-sales-use-tax-guide.html
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https://www.avalara.com/us/en/learn/whitepapers/navigating-the-cloud-a-sales-use-tax-guide.html
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4
https://www.milesconsultinggroup.com/blog/2021/06/01/what-to-know-about-the-taxability-of-saas-in-18-key-states/
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https://www.milesconsultinggroup.com/blog/2021/06/01/what-to-know-about-the-taxability-of-saas-in-18-key-states/
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5
https://www.pwc.com/gx/en/communications/publications/assets/pwc-taxing-the-cloud-a-foggy-endeavour.pdf
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https://www.pwc.com/gx/en/communications/publications/assets/pwc-taxing-the-cloud-a-foggy-endeavour.pdf
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6
https://www.taxjar.com/sales-tax/saas-sales-tax
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https://www.taxjar.com/sales-tax/saas-sales-tax
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7
https://itatonline.org/articles_new/a-closer-look-at-taxation-of-cloud-services-internationally/
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https://itatonline.org/articles_new/a-closer-look-at-taxation-of-cloud-services-internationally/
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8
https://www.state.nj.us/treasury/taxation/pdf/pubs/tb/tb72.pdf
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https://www.state.nj.us/treasury/taxation/pdf/pubs/tb/tb72.pdf
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9
https://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2015/10/26/taxing-the-cloud-states-are-looking-at-how-to-do-it
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https://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2015/10/26/taxing-the-cloud-states-are-looking-at-how-to-do-it
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10
https://www.hodgsonruss.com/blogs-Noonans-Notes-Blog,cloud-computing-tax-iaas
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https://www.hodgsonruss.com/blogs-Noonans-Notes-Blog,cloud-computing-tax-iaas
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11
https://static.store.tax.thomsonreuters.com/static/samplePages/Sample_Checkpoint_STXP-SK.pdf
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https://static.store.tax.thomsonreuters.com/static/samplePages/Sample_Checkpoint_STXP-SK.pdf
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12
https://ioogo.com/in-texas-saas-and-cloud-computing-are-taxable/
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https://ioogo.com/in-texas-saas-and-cloud-computing-are-taxable/
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13
https://www.biggskofford.com/taxation-of-the-cloud-still-hazy/
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https://www.biggskofford.com/taxation-of-the-cloud-still-hazy/
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14
https://www.salestaxinstitute.com/resources/cloud-based-website-hosting-services-taxed-in-texas
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https://www.salestaxinstitute.com/resources/cloud-based-website-hosting-services-taxed-in-texas
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15
https://www.mass.gov/letter-ruling/letter-ruling-12-8-cloud-computing
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https://www.mass.gov/letter-ruling/letter-ruling-12-8-cloud-computing
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16
https://www.eisneramper.com/saas-software-tax-0720/
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https://www.eisneramper.com/saas-software-tax-0720/
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17
https://dor.georgia.gov/document/letter-ruling/lr-sut-2014-01-computers-and-software/download
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https://dor.georgia.gov/document/letter-ruling/lr-sut-2014-01-computers-and-software/download
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18
https://www.hmblaw.com/blog/state-and-local-tax/cover-your-saas-4-10-20-massachusetts-alabama-illinois-florida/
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https://www.hmblaw.com/blog/state-and-local-tax/cover-your-saas-4-10-20-massachusetts-alabama-illinois-florida/
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19
https://www.revenue.state.mn.us/guide/computer-software-and-digital-products
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https://www.revenue.state.mn.us/guide/computer-software-and-digital-products
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20
https://www2.deloitte.com/content/dam/Deloitte/br/Documents/tax/deloitte-taking-tax-to-the-cloud.pdf
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https://www2.deloitte.com/content/dam/Deloitte/br/Documents/tax/deloitte-taking-tax-to-the-cloud.pdf
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21
https://tax.ohio.gov/Portals/0/research/VTA/4/OVTA%20ADP%20%20EIS%203-2015%20-%20Revised.pptx
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https://tax.ohio.gov/Portals/0/research/VTA/4/OVTA%20ADP%20%20EIS%203-2015%20-%20Revised.pptx
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22
https://tax.iowa.gov/taxation-digital-products
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https://tax.iowa.gov/taxation-digital-products
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23
https://comptroller.texas.gov/taxes/publications/94-127.php
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https://comptroller.texas.gov/taxes/publications/94-127.php
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24
https://www.floridasalestax.com/taas/taa-16a-014-computer-software/
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https://www.floridasalestax.com/taas/taa-16a-014-computer-software/
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25
https://www.nishithdesai.com/Content/document/pdf/Tax_treatment_for_cloud_computing_needs_scrutiny-2.pdf
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https://www.nishithdesai.com/Content/document/pdf/Tax_treatment_for_cloud_computing_needs_scrutiny-2.pdf
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26
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/computer_software.htm
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https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/computer_software.htm
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27
https://cloud.google.com/billing/docs/resources/vat-overview
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https://cloud.google.com/billing/docs/resources/vat-overview
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28
https://www.insidesalt.com/2017/05/illinois-department-of-revenue-reaffirms-cloud-based-services-not-taxable/
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https://www.insidesalt.com/2017/05/illinois-department-of-revenue-reaffirms-cloud-based-services-not-taxable/
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29
https://www.jdsupra.com/legalnews/south-carolina-sales-tax-on-cloud-based-36931/
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https://www.jdsupra.com/legalnews/south-carolina-sales-tax-on-cloud-based-36931/
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30
https://www.forvis.com/article/2022/06/effective-july-1-saas-not-taxable-in-maryland-again
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https://www.forvis.com/article/2022/06/effective-july-1-saas-not-taxable-in-maryland-again
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31
https://www.internationaltaxreview.com/article/2a69b1di8ux07wdf5zq4g/international-tax-issues-and-cloud-computing
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https://www.internationaltaxreview.com/article/2a69b1di8ux07wdf5zq4g/international-tax-issues-and-cloud-computing
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32
https://www.tennessean.com/story/sponsor-story/lbmc/2017/03/29/lbmc-do-you-owe-tn-sales-tax-cloud-based-software/99742642/
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https://www.tennessean.com/story/sponsor-story/lbmc/2017/03/29/lbmc-do-you-owe-tn-sales-tax-cloud-based-software/99742642/
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33
https://www.thetaxadviser.com/issues/2017/oct/sales-and-use-tax-software-service.html
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https://www.thetaxadviser.com/issues/2017/oct/sales-and-use-tax-software-service.html
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34
https://taxguru.in/income-tax/income-cloud-services-taxable-royalty-fees-included-services.html
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https://taxguru.in/income-tax/income-cloud-services-taxable-royalty-fees-included-services.html
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35
https://marylandtaxes.gov/forms/Business_Tax_Tips/bustip29.pdf
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https://marylandtaxes.gov/forms/Business_Tax_Tips/bustip29.pdf
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36
https://www.stateandlocaltax.com/digital-economy/north-carolina-department-of-revenue-rules-saas-not-subject-to-sales-tax/
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https://www.stateandlocaltax.com/digital-economy/north-carolina-department-of-revenue-rules-saas-not-subject-to-sales-tax/
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37
https://indiataxblog.in/taxation-of-cloud-computing-services-under-income-tax-act/
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https://indiataxblog.in/taxation-of-cloud-computing-services-under-income-tax-act/
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38
https://www.ncsl.org/documents/standcomm/sccomfc/CloudComputingAnswerIsNo.pdf
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https://www.ncsl.org/documents/standcomm/sccomfc/CloudComputingAnswerIsNo.pdf
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39
https://tax.utah.gov/forms/pubs/pub-64.pdf
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https://tax.utah.gov/forms/pubs/pub-64.pdf
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40
https://www.denvergov.org/content/dam/denvergov/Portals/571/documents/TaxGuide/TaxGuideTopic18_Software.pdf
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https://www.denvergov.org/content/dam/denvergov/Portals/571/documents/TaxGuide/TaxGuideTopic18_Software.pdf
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41
https://www2.illinois.gov/rev/research/legalinformation/letterrulings/st/Documents/2021/ST21-0008-PLR.pdf
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https://www2.illinois.gov/rev/research/legalinformation/letterrulings/st/Documents/2021/ST21-0008-PLR.pdf
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42
https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs
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https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs
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43
https://www.in.gov/dor/files/reference/sib08.pdf
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https://www.in.gov/dor/files/reference/sib08.pdf
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44
https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sfwaretx.pdf
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https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sfwaretx.pdf
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45
https://www.michigan.gov/-/media/Project/Websites/treasury/MISC_5/February2016.pdf?rev=5ba5c1030dde44388a60b449f39a640b
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https://www.michigan.gov/-/media/Project/Websites/treasury/MISC_5/February2016.pdf?rev=5ba5c1030dde44388a60b449f39a640b
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46
https://tax.idaho.gov/pubs/rulesdoc_8tUDQ7qvrWtV9.pdf
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https://tax.idaho.gov/pubs/rulesdoc_8tUDQ7qvrWtV9.pdf
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47
https://www.wipfli.com/insights/blogs/taxthink/160927-infrastructure-and-platform-as-service
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https://www.wipfli.com/insights/blogs/taxthink/160927-infrastructure-and-platform-as-service
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48
https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR03-5.pdf
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https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR03-5.pdf
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49
https://www.bdo.com/insights/tax/state-and-local-tax/maryland-taxes-digital-products-and-saas
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https://www.bdo.com/insights/tax/state-and-local-tax/maryland-taxes-digital-products-and-saas
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50
https://azdor.gov/sites/default/files/RULINGS_TPT_2010_10-007-d.pdf
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https://azdor.gov/sites/default/files/RULINGS_TPT_2010_10-007-d.pdf
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51
https://corit-advisory.com/wp-content/uploads/2019/08/Allocation-of-the-Taxing-Right-to-Payments-for-Cloud-Computing-as-a-Service-Louise-Fjord-Kj%C3%A6rsgaard-World-Tax-Journal.pdf
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https://corit-advisory.com/wp-content/uploads/2019/08/Allocation-of-the-Taxing-Right-to-Payments-for-Cloud-Computing-as-a-Service-Louise-Fjord-Kj%C3%A6rsgaard-World-Tax-Journal.pdf
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52
https://www.paddle.com/blog/saas-sales-tax-state-wide-and-international
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https://www.paddle.com/blog/saas-sales-tax-state-wide-and-international
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53
https://portal.ct.gov/DRS/Publications/Policy-Statements/2006/PS-20068-Sales-and-Use-Taxes-on-ComputerRelated-Services-and-Sales-of-Tangible-Personal-Property
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https://portal.ct.gov/DRS/Publications/Policy-Statements/2006/PS-20068-Sales-and-Use-Taxes-on-ComputerRelated-Services-and-Sales-of-Tangible-Personal-Property
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54
https://gcn.com/cloud-infrastructure/2020/12/chicago-raises-its-cloud-tax-but-remote-work-may-limit-revenue-gains/315739/
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https://gcn.com/cloud-infrastructure/2020/12/chicago-raises-its-cloud-tax-but-remote-work-may-limit-revenue-gains/315739/
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55
https://www.sos.mo.gov/cmsimages/adrules/main/agency/12csr/12c10-109.doc
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https://www.sos.mo.gov/cmsimages/adrules/main/agency/12csr/12c10-109.doc
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56
https://www.garrigues.com/en_GB/new/software-service-saas-challenge-posed-highly-complex-tax-rules-digital-and-interconnected-world
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https://www.garrigues.com/en_GB/new/software-service-saas-challenge-posed-highly-complex-tax-rules-digital-and-interconnected-world
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57
https://www.networkworld.com/article/2190631/massachusetts--cloud-is-taxed-when-there-s-a-software-license.html
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https://www.networkworld.com/article/2190631/massachusetts--cloud-is-taxed-when-there-s-a-software-license.html
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58
https://www.mossadams.com/articles/2022/08/software-and-saas-tax-complexities
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https://www.mossadams.com/articles/2022/08/software-and-saas-tax-complexities
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59
https://www.vdb-loi.com/vn_publications/will-cloud-services-be-subject-to-vat-and-how-vietnam-taxes-on-digital-service-provided-as-cross-border-transactions/
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https://www.vdb-loi.com/vn_publications/will-cloud-services-be-subject-to-vat-and-how-vietnam-taxes-on-digital-service-provided-as-cross-border-transactions/
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60
https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2017-02
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https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2017-02
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61
https://news.bloombergtax.com/daily-tax-report-state/chicago-on-a-revenue-roll-from-cloud-and-netflix-taxes
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https://news.bloombergtax.com/daily-tax-report-state/chicago-on-a-revenue-roll-from-cloud-and-netflix-taxes
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62
https://taxnews.ey.com/news/2021-1318-colorado-expands-sales-and-use-tax-to-cover-digital-goods-mainframe-computer-access-and-packing-and-crating
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https://taxnews.ey.com/news/2021-1318-colorado-expands-sales-and-use-tax-to-cover-digital-goods-mainframe-computer-access-and-packing-and-crating
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63
https://www.revenue.wi.gov/Pages/FAQS/pcs-computerc.aspx
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https://www.revenue.wi.gov/Pages/FAQS/pcs-computerc.aspx
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64
https://www.crowe.com/insights/tax-news-highlights/how-texas-sales-tax-affects-technology-companies
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https://www.crowe.com/insights/tax-news-highlights/how-texas-sales-tax-affects-technology-companies
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65
https://aws.amazon.com/tax-help/canada/
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https://aws.amazon.com/tax-help/canada/
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66
http://kluwertaxblog.com/2020/02/21/payment-towards-cloud-hosting-services-whether-it-constitutes-royalty/
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http://kluwertaxblog.com/2020/02/21/payment-towards-cloud-hosting-services-whether-it-constitutes-royalty/
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67
http://www.oracle.com/us/cfo-docs/tax-cloud-computing-best-practices-2540334.pdf
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http://www.oracle.com/us/cfo-docs/tax-cloud-computing-best-practices-2540334.pdf
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68
https://www.cdtfa.ca.gov/lawguides/vol2/suta/120-0000-all.html
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https://www.cdtfa.ca.gov/lawguides/vol2/suta/120-0000-all.html
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69
https://kb.icai.org/pdfs/PDFFile5b4f27bbbb71a3.90659625.pdf
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70
https://dor.wa.gov/forms-publications/publications-subject/tax-topics/information-technology-products-and-services
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https://dor.wa.gov/forms-publications/publications-subject/tax-topics/information-technology-products-and-services
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71
https://vtdigger.org/2021/04/14/tech-sector-criticizes-cloud-tax-in-house-bill/
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https://vtdigger.org/2021/04/14/tech-sector-criticizes-cloud-tax-in-house-bill/
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72
https://www.taxconnections.com/taxblog/taxability-of-saas-in-arizona-district-of-columbia-iowa-mississippi-rhode-island-and-tennessee/
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https://www.taxconnections.com/taxblog/taxability-of-saas-in-arizona-district-of-columbia-iowa-mississippi-rhode-island-and-tennessee/
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73
https://www.pmba.com/news-and-insights/when-is-saas-subject-to-sales-tax/
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https://www.pmba.com/news-and-insights/when-is-saas-subject-to-sales-tax/
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74
https://www.bcsprosoft.com/from-maintenance-to-martial-arts-more-states-are-taxing-services/
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https://www.bcsprosoft.com/from-maintenance-to-martial-arts-more-states-are-taxing-services/
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75
https://revenue.ky.gov/News/Publications/Sales%20Tax%20Newsletters/Sales%20Tax%20Facts%202020%20-%20Dec.pdf
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https://revenue.ky.gov/News/Publications/Sales%20Tax%20Newsletters/Sales%20Tax%20Facts%202020%20-%20Dec.pdf
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76
https://www.mtc.gov/MTC/media/Standing-Subcommittee/Natalia-Garrett-Arizona-Presentation_Digital-Goods_seal-and-pics-work_final-022120-approved-(1).pdf
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https://www.mtc.gov/MTC/media/Standing-Subcommittee/Natalia-Garrett-Arizona-Presentation_Digital-Goods_seal-and-pics-work_final-022120-approved-(1).pdf
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77
https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=01616587&AN=154408493&h=o9%2F%2F6Br8O4J%2BV5Tr3Fo9w2hQ9%2Bmd3xAXBPlcGIR%2F0RsvIn0vuzjjkK3vyoqzsACFbbVtUg8oL2ee5eCHVSwdhw%3D%3D&crl=f
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78
https://www.ncdor.gov/taxes-forms/sales-and-use-tax/written-determinations-sales-and-use-tax
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https://www.ncdor.gov/taxes-forms/sales-and-use-tax/written-determinations-sales-and-use-tax
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79
http://www.arizonatax.org/sites/default/files/publications/presentations/digital_services_atra_9-19-17.pdf
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http://www.arizonatax.org/sites/default/files/publications/presentations/digital_services_atra_9-19-17.pdf
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80
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