{"product_id":"9781522131007","title":"Lexis State Tax Guide on Digital Content \u0026 Cloud Services, 2017 Edition","description":"The \u003ci\u003eLexis State Tax Guide on Digital Content\u0026amp;Cloud Services\u003c\/i\u003e is a state-by-state guide on the taxation of digital content and cloud services, covering all 50 states and the District of Columbia. The guide provides vendors and purchasers of digital content and cloud services practical guidance on the taxation of digital content and cloud services that will assist them in complying accurately with their state tax obligations.\u003cbr\u003e\u003cbr\u003e\u003ci\u003eLexis State Tax Guide on Digital Content\u0026amp;Cloud Services\u003c\/i\u003e introductory chapters provide an overview of the taxation of digital content and cloud services, define the terms digital content and cloud services for state tax purposes, and provide an understanding of the unique nexus, characterization, and sourcing issues relating to the taxation of digital content and cloud services. \u003cbr\u003e\u003cbr\u003e\u003cb\u003eThe guide covers each of the 50 states and the District of Columbia.\u003c\/b\u003e\u003cp\u003e•  Each state-specific chapter of the guide provides an overview of the state's sales and use tax and the state's income or franchise tax. \u003cbr\u003e •   Each state-specific chapter provides an analysis of each state's laws, regulations, and policies governing the taxation of digital content and cloud services.\u003cbr\u003e •   In addition, \u003ci\u003eLexis State Tax Guide on Digital Content\u0026amp;Cloud Services\u003c\/i\u003e contains charts illustrating the taxability of digital content and cloud services in a state for sales tax purposes and charts illustrating the characterization of digital content and cloud services in a state for income tax purposes.\u003cbr\u003e\u003cbr\u003eThis unique guide is authored by \u003cb\u003eCarolynn Iafrate Kranz\u003c\/b\u003e, an expert in state and local taxation and the taxation of digital content and cloud services and a frequent speaker on multi-state sales and use tax matters.\u003c\/p\u003e","brand":"LexisNexis","offers":[{"title":"Default Title","offer_id":47144467464432,"sku":"9781522131007","price":354.49,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781522131007_p0.jpg?v=1763730313","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781522131007","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}