Santa Clara Computer & High Technology Law Journal

Articles from Vol. 29, No. 2, January

State Taxation of Cloud Computing
TABLE OF CONTENTS I. INTRODUCTION II. DEFINING CLOUD COMPUTING III. CHARACTERIZATION A. NORMATIVE CHARACTERIZATION OF THE TRANSACTION B. POSITIVE CHARACTERIZATION FOR SALES TAX IV. NEXUS A. SALES TAX NEXUS B. INCOME TAX...

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.