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Technical

Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment Logo aicpa

  Jennifer Jensen, CPA, and Hank Hillstead |   Free |   AICPA |   01 Jun 2016 |   Tax Adviser Magazine

The answers to a few simple questions are the key to determining the tax treatment if digital streaming services and technology platforms. However, it is not that simple given disparity in practice. This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.

Topics covered:
  • Tax: Technical: State & local tax (SALT): Reporting & filing requirements, Intermediate
  • Tax: Technical: State & local tax (SALT): Tax computation, Intermediate

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