Technology Law Blog

Showing 4 posts in Tax.

Are Large High-Tech Companies Shirking Tax Responsibilities? A Recent Study Suggests Just That

A recent report, "Tech Untaxed," published by The Greenlining Institute, shows that some of the nation's largest high-tech companies (Apple, Microsoft, and Google, to name a few) are paying significantly lower effective tax rates even as their yearly profits rise. Read More ›

Categories: E-Commerce, Tax

Michigan Sales Tax on Internet Retailers...Possibly

The applicability of sales tax in Internet transactions is a contentious issue in the state tax arena.  Many Internet retailers do not collect sales tax on their sales unless they have a physical presence in a state.  As a result, states have alleged that they are losing millions in tax dollars and brick-and-mortar retailers are operating at competitive disadvantages to their online competitors that do not impose sales tax.  Although states have encountered Constitutional difficulties in taxing out-of-state retailers, the pendulum may be swinging in favor of the states. Read More ›

Categories: E-Commerce, Tax

Sales Tax And The Internet Marketplace

Internet Sales TaxThe applicability of sales tax in Internet transactions is in the spotlight and one of the most contentious issues in the state tax arena.  With states strapped for cash, some legislatures are focusing on a perceived subsidy that benefits Internet retailers to the detriment of "brick-and-mortar" retailers. Case and point, when you travel to the mall and buy the latest Harry Potter book, sales tax will be charged. However, order that same book via an Internet retailer, such as Amazon.com, and no sales tax is charged. So what gives? Read More ›

Categories: Cloud Computing, Tax

The Taxation of Cloud Computing: Proposed Guidance

Cloud computing and its various delivery methods continue to grow at an impressive rate.  A potent example of this growth is "software as a service," or SaaS, a product that allows consumers to access software remotely over the Internet for a fee.  For example, Google Docs, Google’s “software as a service” office suite, allows users to create documents, presentations, and spreadsheets via software stored remotely on Google’s servers. Read More ›

Categories: Cloud Computing, Tax