This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


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