Archives: Cloud Computing

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New York Advises Sales of “Computing Power” Not Taxable

Yesterday, the New York Department of Taxation and Finance Office of Counsel issued advisory opinion TSB-A-15(2)S holding that cloud computing vendors providing “Internet infrastructure” were not subject to sales tax.  Taxpayer’s clients provided their own software to taxpayer, which ran that software for client’s purposes. Taxpayer provided hardware at data centers, including memory, processing, and … Continue Reading

Idaho Has An App For That

Last year Idaho’s House of Representatives enacted HB 243, exempting cloud computing services from Idaho’s sales tax. However, the legislation led to more questions and uncertainty. Thus, Idaho’s House of Representatives introduced HB 598 to provide clarity to HB 243. However, based on the governmental entities’ comments and legislation many issues remain unsettled. Under Idaho’s … Continue Reading

Nebraska Clears the Haze on Cloud Computing Services….

The Nebraska Department of Revenue recently updated Nebraska Information Guide No. 6-511-2011, to address the taxability of cloud computing services. Per this update, cloud computing services are explicitly exempt from Nebraska sales and use tax. Prior to the update, sales of services were exempt unless specifically designated as taxable. Cloud computing allows customers to remotely … Continue Reading
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