Sales and Use Taxes: Electronic Sales Tax Issues (Fourth Edition)

Authored by John C. Healy, MST, CPA
About this Course
This course discusses the problems encountered in determining sales and use tax liability when using prepaid phone cards and procurement cards and the possible solutions for these problems. It also covers the sales and use tax issues involved with electronic data transmission, telecommunications services, cloud computing, and computer software. Upon completing this course, you should be able to: Describe the state taxability of canned/pre-written and custom software; Explain how computer software and software licenses are treated for sales and use tax purposes; Explain the sales and use tax issues posed by cloud computing and virtual currency; Describe the problems that may be encountered in determining sales and use tax liability when using prepaid phone cards and procurement cards; Explain the sales and use tax issues involved with electronic data transmission and telecommunications services
$ 45.00
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NASBA Field of Study
Taxes
Level
Overview
CPE Credits
1.0
Prerequisites
None
Last Updated
04/19/2016
CCHL_M_SalesUseTaxesElecSales4thEd