BarbriSFCourseDetails
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Course Details

Course Information
  • smart_display Format

    On-Demand

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Corporate Tax

Date & Time
  • event Date

    Friday, March 1, 2024

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    110 minutes

Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

$247.00
CPE
ALL

This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax and recent state tax law changes on Software as a Service (SaaS). The panel will discuss the impact on multistate companies dealing with remote digital software provision services as either seller or buyer and offer compliance approaches for adjusting to these multistate developments.

Faculty

Jamie E. T. Szal
Partner
Brann & Isaacson

Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from regulatory and administrative proceedings through civil litigation. She came to Brann & Isaacson following several years at the Massachusetts Department of Revenue. As Counsel in both the Litigation Bureau and Office of Appeals, she focused on complex tax issues facing corporations and pass-through entities. She earned her LL.M. in Taxation and Certificate in State and Local Taxation, both with distinction, from Georgetown University Law Center.

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DeAndré R. Morrow
Of Counsel
Greenberg Traurig LLP

Mr. Morrow focuses his practice on state and local tax issues, including Maryland, Virginia, and District of Columbia taxes. He has counselled clients on a wide range of state and local tax matters including sales and use, income, property, franchise, motor fuel, documentary transfer, and transient occupancy taxes. Mr. Morrow represents clients before state and local tax agencies at the audit, collection, appeals and litigation stages. Prior to entering private practice, Mr. Morrow served as a tax attorney for the Revenue Administration Division of the Comptroller of Maryland. In this role, he provided guidance to Maryland government personnel and the general public on the State’s revenue laws and regulations and advised the state’s legislative and executive branches as to the effect of proposed tax legislation on tax revenues and legal sufficiency. Mr. Morrow routinely draws from this experience when working closely with state tax agencies on issues, such as voluntary disclosure agreements or settlement agreements, and when developing strategies for legislative resolutions.

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Description

How various states tax sales of digital versions of a wide array of products and services and source the receipts from those sales presents one of the toughest challenges in corporate sales and use tax compliance. While most states imposed a sales tax on the sale or transfer of tangible personal property from sources outside their borders before the U.S. Supreme Court's decision in Wayfair, an increasing number of states have enacted new regulations and are taxing services, including SaaS.

Tax treatment of services varies widely among the states, with most states relying on their revenue departments to issue rulings and notices in the absence of concrete legislation. Some states tax SaaS as tangible personal property; others treat SaaS as a service and either impose or exempt it from tax, depending on their tax regimes. Still, others treat SaaS as a service but apply special rules to its taxability.

The different treatments of SaaS provide significant challenges for corporate tax advisers. Tax staff must understand myriad conflicting state laws, policies, and trends in sourcing to ensure compliance.

Listen as our panel of veteran tax advisers suggests strategies for fine-tuning your company's sales and use tax compliance and planning in response to the dynamic and varying treatment of SaaS by state tax authorities.

Outline

  1. State-by-state legislative and administrative update
  2. An overview of state trends, notices, rulings, and pronouncements
  3. Sourcing and nexus with SaaS transactions
  4. Primary object: Is the service provided data processing or SaaS?

Benefits

The panel will review these and other key issues:

  • States' varying approaches on sales tax for SaaS
  • Impact of the SSTP on the tax treatment of sales of SaaS
  • The most recent states to release guidance or pass legislation in this area
  • Distinguishing data processing services from SaaS

NASBA Details

Learning Objectives

After completing this course, you will be able to:

  • Identify current developments and varying state trends in sales and use tax treatment of sales of SaaS
  • Verify the sourcing policies of major states
  • Recognize jurisdictions where your company has sales or use tax obligations
  • Discern states' trends in taxing SaaS to improve your company's overall compliance and tax planning efforts in those states
  • Decide on monitoring and reporting improvements to avoid unnecessary penalties and fees for non-filing

  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of state sales and use tax on Software as a Service (SaaS) affecting multistate companies.

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.