29 J. St. Tax'n 15 (2010-2011)
Taxation in the Cloud

handle is hein.journals/jrnsttax29 and id is 75 raw text is: January-February 20

Tax Trends

By Rock B. Cummings
Taxation in the Cloud

t's hardI
a close.
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to retail. An
ads for Cle
with taxatic
hosted ASP
are becomi
wave. It's a
has already

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about taxabi

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be

a
st
A
fr(
ac

imagine that another year isdcoming to
s we transitioned from fall to winter the
advertisements changed from political
this year, it's likely you've seen several
id Services. If you've been struggling
issues surrounding hosted versus non-
odels, hang on because Cloud Services
j the next big information technology

safe bet that y
purchased Cl

seems l've beet
ut various Cloi
taxed. Tax prac
various types (
p an approacl
cific transactio
odel for delive
cture (hArda
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na Cloud Ser
itional servers.
here are orivate

n a  aCc U, anC
and public Cl
vendors that
orivate netwo

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rat

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Seri

he various trar
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taxability of
is essentially
and or infra-
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