Sales Tax Issues for Software and Cloud Computing FINAL

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1、SalesTaxIssuesforComputerSoftwareandCloudComputingMaryPatKohberger,DeloitteTaxLLPDecember6,2012TaxExecutivesInstitute–Detroit1DeloitteTaxCommunicationsInstituteCopyright©2012DeloitteDevelopmentLLC.Allrightsreserved.Agenda•WhatAreCloudComputingServices?•Cloud–TransactionTaxNexusIssu

2、es•Cloud–TransactionTaxTaxabilityIssues•Cloud–TransactionTaxSourcingIssues2DeloitteTaxCommunicationsInstituteCopyright©2012DeloitteDevelopmentLLC.Allrightsreserved.WhatareCloudComputingServices?CloudComputing:DefinitionandCharacteristicsDefinitionoftheCloudCloudcomputingisamodelfor

3、enablingconvenient,on-demandnetworkaccesstoasharedpoolofconfigurablecomputingresources(e.g.networks,servers,storage,applications,andservices)thatcanberapidlyprovisionedandreleasedwithminimalmanagementeffortorserviceproviderinteraction.EnablesDeliveryofcomputingasaServicenotaproduct

4、CreatestheabilitytoabstractthephysicalfromthelogicalAllowstaskstobedynamicallyallocatedacrossresourcesCloudCharacteristicsCloudcomputinghasthefollowingfourkeycharacteristicsVariablePay-as-You-GoHighlyImmediately/GrowAbstractedScalableMultiExpense-TenantPaymentisvariableHardwareandr

5、elatedUsage,andthereforecost,Multi-TenantArchitecturesallowsbasedontheactualinfrastructureishighlycanbescaledupordownwithnumerousenterprisestoconsumptionoftheusersabstractedfromtheusersnocontractorpenaltiessubscribetothecomputingcapabilitieswhileretainingprivacyandsecurity4Deloitte

6、TaxCommunicationsInstituteCopyright©2012DeloitteDevelopmentLLC.Allrightsreserved.Cloud-TransactionTaxNexusIssuesCloud–TransactionTaxNexusIssuesTraditionalSales/UseTaxNexusBasedonEntity’sactivities:ASellermusthavephysicalpresenceinthetaxingstatetoberequiredtocollectsales/usetax.Quil

7、lCorporationv.NorthDakota,504U.S.298(1992)Aseller’sactivitieswillbesubjecttousetaxcollectionifthesellerhasphysicalpresenceinthetaxingstate,eveniftheseller'sactivitiesinthestatehavenorelationtothetransactionbeingtaxed.NationalGeographicSocietyv.CaliforniaBoardofEqualization,430U.S.5

8、51(1977)AgencyNexus:In-Sta