Over the past several years, states have struggled to determine how to tax software and related services being provided “in the cloud.” New York is not alone in this effort, and it has taken a fairly aggressive position on the issue in a series of published rulings and technical memos. But recently, an administrative law judge rejected the state's efforts to tax certain services in the cloud, and the decision could have an effect on its overall positions and policies in the cloud context.
Read more about the decision and its possible implications in Tim's latest "Noonan's Notes" column.