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Current Issues in Software Taxation

Date: Tuesday, September 25, 2018
Time: 1:00 - 2:40 pm EST

Sponsored by Lorman Education Services

Registration - Live Webinar Only: $219.00

Registration - Live Webinar Plus CD Recording: $288.00


Keep yourself compliant and make sure you are familiar with the complexities of software taxation.

Existing tax and legal frameworks vary tremendously among states in such areas as cloud computing, electronically delivered software, and the treatment of prewritten vs. custom software. Sellers of software and buyers alike need to understand the proper income tax and sales/use tax treatment of these areas.

The speaker demonstrates the value of up front tax planning when making large software investments or for sellers, entering new markets in the U.S. Such planning is critical to avoiding surprise, material tax assessments and added state-local expense.

The tools provided will assist you in taking control of your company's state and local tax environment rather than putting in the hands of tax authorities, customers and vendors.

Learning Objectives:

  • You will be able to discuss the multistate tax environment surrounding software and related services.
  • You will be able to identify the state tax treatment of specific types of software, e.g. prewritten, custom, software as a service.
  • You will be able to recognize opportunities to reduce your company's state and local tax costs as they relate to software.
  •  You will be able to review you company's current income, sales and/or use tax compliance practices as they relate to software.

This Live Webinar Covers These Hot Issues:

Software and the Multistate Tax Environment

  • Software and Computer Services – What Are We Talking About?
  • The "Big Picture": Trends in the Taxation of Software
  • What's at Stake – States vs. Businesses
Sales and Use Taxes
  • Software – a Definitional Framework and Its Sales/Use Tax Significance
  • Seller vs. Buyer Considerations
  • Nexus – Does "Quill" Still Matter?
  • Streamlined Sales and Use Tax Agreement – Impact on the Software Issue
  • Mode of Software Delivery and Situs of Software Transactions
  • Cloud Computing – a Service or Licensed Software?
  • Exemptions That May Apply e.g. Resale, Manufacturing
  • Specific States and Their Treatment of Software
  • Bundled or Mixed Service Transactions – Where Does the Internet Fit In?
Income and Business Enterprise Taxes
  • Software Definitions – Income vs. Sales/Use Tax
  • Nexus – the Wild West?
  • Apportionment
  • Specific State Apportionment Rules
  • Other Business Enterprise Taxes e.g. Ohio CAT, Washinton B&O, Virginia County BPOL
Practical Issues and Planning Strategies
  • Sales Tax – Software Vendor Considerations e.g. License Agreement vs. Service Fee, Nexus Planning, Quality of Sale Data, Exemption Certificates
  • Use Tax – Buyer Considerations e.g. Documenting Software Investments, Unbundling Mixed Transactions, Proper Use of Exemption Certificates
  • Income and Franchise Taxes – Nexus Planning, Quality of Apportionment Data, Measuring Cop, Throwback – Throw out Rules and Other Issues
  • Managing Tax and Financial Risk Related to Software e.g. ASC 740 (Fin 48), Quality of Internal Controls

Credit Information (Sponsored by Lorman Education Services):

  • CLE
  • CPE
  • AIPB

For Detailed Credit Information page click here

Only registered attendee will receive continuing education credit.


Alyssa Geracie, CPA, Baker Tilly Virchow Krause, LLP

  • Senior manager with Baker Tilly Virchow Krause, LLP; joined the firm in October 2011
  • Specializes in tax consulting, planning, and compliance within Baker Tilly’s state and local tax practice
  • Experience with multistate corporation and franchise tax, sales and use tax, property tax, and business credits and incentives
  • Client base includes companies in the construction, software, and manufacturing industries
  • Develops and implements income tax saving strategies for multistate business clients; reviews and analyzes state tax implications of business purchase and sale issues; works closely with software as a service provider to minimize tax and risk exposure; provides dispute resolution services, including state tax audits, appeals, private letter ruling requests, and voluntary disclosures; offers state tax compliance solutions including return preparation and tax outsourcing
  • B.S. degree in accounting, University of Wisconsin - La Crosse

Myles Metzger, CPA, Baker Tilly Virchow Krause, LLP

  • Senior accountant with Baker Tilly Virchow Krause, LLP; joined the firm in January of 2016
  • Specializes in tax consulting, planning, and compliance within Baker Tilly’s state and local tax practice
  • Experienced in multistate corporation and franchise tax, gross receipts and business entity taxes, sales and use tax, property tax, etc.
  • Works with a diverse client base, including companies in manufacturing, construction, agriculture, software, retail and service industries
  • B.S. degree in accounting and finance, University of Wisconsin - La Crosse

Jon P. Skavlem, CPA, M.S., M.P.P.A., Baker Tilly Virchow Krause, LLP

  • Firm director of State & Local Taxes in the Milwaukee office of Baker Tilly Virchow Krause, LLP
  • Leader in Baker Tilly’s SALT practice and consults across a wide range of industries, software and IT, manufacturing, construction/real estate, financial institutions and services
  • More than 35 years in the field of state and local taxation including national accounting firm SALT practices and state revenue agency experience
  • Frequent speaker on state and local tax topics including software, cloud-computing, nexus, and multistate tax planning; presentations and webinars include: Avalara, Chicago Tax Club, Chicago Bar, Financial Executives Institute, Lorman Education Institute, Wisconsin Bar, WICPA, Construction Financial Managers’ Association, Tax Executives Institute, WEDC and Baker Tilly International
  • Wrote articles on state and local tax considerations in due diligence investigations, state tax issues and planning opportunities in the debt buying and debt collection industry, cost of performance vs. market sourcing for state income tax purposes and SALT planning and compliance issues for real estate management businesses
  • Member of AICPA, WICPA (chairman – Wisconsin Taxation Committee), WMC Taxation Committee, Wisconsin SALT Club (Board of Directors), and Baker Tilly International SALT Committee (former chairman)
  • M.S. degree in accounting; master’s of public policy and administration degree; B.A. degree in political science and philosophy, University of Wisconsin – Madison
  • Can be contacted at 414-777-5333, or see LinkedIn® profile for additional information

(Not available outside the US)