Software, Cloud Computing, Tax Planning

Treasury Department Issues Final and Proposed Rules on Cloud Transactions, Other Digital Content

Cooley LLP on 2/3/2025

On January 10, 2025, the US Department of the Treasury and IRS released final and proposed regulations that provide tax guidance for the digital economy....more

[Podcast] State Taxation of Software Part 3 – Software-Related Services

BakerHostetler on 10/15/2021

In this third installment of the series on taxation of software, Matt Hunsaker talks about how states tax services that often tag along sales of software. A befuddling mix of rules, but Matt gives some general concepts to...more

[Podcast] State Taxation of Software Part 2 - Custom v. Canned Software

BakerHostetler on 10/12/2021

In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software....more

[Podcast] Everything About State Taxation of Software - Part 1

BakerHostetler on 10/11/2021

Matt Hunsaker has finally quit resting on his laurels and has begun a multipart series highlighting the complexity of state taxation of software. In Part 1 he lays the stage by discussing states' early efforts to shoehorn...more

[Podcast] Tech & Tax: Roundup on State Taxation of Technology

BakerHostetler on 2/12/2021

Matt Hunsaker does a rapid fire analysis of various state and local tax issues in the technology space. Stay tuned for an update on software and cloud computing....more

Treasury and the Service Propose Regulations on Cloud and Digital Content Transactions

Kramer Levin Naftalis & Frankel LLP on 10/7/2019

On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations) regarding the classification of “cloud transactions” for...more

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