Kilpatrick: State Taxation of the Digital Economy

The digital economy is everywhere and constantly evolving, and this presents a unique set of challenges for state and local tax professionals. Categorizing and defining digital products, software, and services continues to be nuanced and challenging for both states and taxpayers. In this webinar, our speakers, David Hughes, and Lauren Ferrante, will explore recent state laws that enacted or expanded tax on digital goods and services and data collection, as well as social media-targeted taxes. Our speakers, will also examine recent court cases interpreting the scope of digital goods and services taxation and challenges to those taxes. Additionally, we will explore the Internet Tax Freedom Act’s prohibitions and limitations on state taxation of internet access and electronic commerce, as well as challenges and state guidance related to the taxation of artificial intelligence.

After this session, attendees will:

• Understand how state tax laws categorize and define digital products and services.
• Learn about recent state laws and court cases enacting, interpreting, and challenging various taxes imposed on digital goods and services, including digital advertising, data collection and streaming services.
• Gain insight into how the Internet Tax Freedom Act limits taxation of the digital economy.
• Recognize application of state digital taxation to artificial intelligence and related challenges.

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Fee:

Complimentary