Click here to read a chapter by SALT partner Mary Benton (with Art Rosen and Cass Vickers) that recently appeared in the materials for the 2011 NYU Institute on State and Local Taxation conference.
The article discusses, inter alia, different states’ treatment of digital goods for sales tax purposes, as well as a number of issues related to the income tax treatment of digitally-delivered goods and services, including nexus, P.L. 86-272, and apportionment of receipts from the sale of digital goods and services.
