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Cloud Computing Advisory Opinions

Proskauer - Minding Your Business

A Cloud on the Horizon? Attorneys’ Obligations when Using a Third-Party’s Cloud-Based Services

When we think of clouds, we likely picture cumulus, stratus, and cirrus ones, not the type of “cloud” that holds data and software. The latter type of cloud is generally controlled by a third-party service provider and is...more

Morgan Lewis

New York Issues Tax Advisory Opinion Regarding Cloud Computing Product

Morgan Lewis on

The new guidance addresses the New York sales and use tax treatment of cloud computing services. Background - On April 14, the New York State Department of Taxation and Finance (the Department) issued Advisory...more

Pillsbury Winthrop Shaw Pittman LLP

Four Things You Should Know about New York State’s Recent Advisory Opinion on the Taxation of Software as a Service (“SaaS”)

On May 15, 2015, the New York State Department of Taxation and Finance released Advisory Opinion TSB-A-15(2)S which concluded that sales of certain cloud computing services are not subject to New York State sales and use tax....more

Pillsbury - Global Sourcing Practice

Four Things You Should Know About New York's Recent Advisory Opinion on the Taxation of SaaS

On May 15, 2015, the New York Department of Taxation and Finance determined in Advisory Opinion TSB-A-15(2)S that the sale of certain cloud computing services were not subject to New York State sales and use tax. The Advisory...more

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