State Tax Considerations in Light of the Constantly Evolving Use of Technology
Today, many states are trying to close large budget deficits and are looking for new ways to raise revenue. This is particularly true with respect to the sale or use of technology. Accordingly, many states have enacted rules expanding (1) the definition of "doing business" in their state and/or (2) services that are subject to sales tax. Two areas with significant legislative changes, and we expect there are more to come, are "Amazon"/remote seller nexus and "cloud computing."