How Best to Tax the Cloud?

With the transition of software from physical, boxed merchandise to web-based, downloadable content, the question of how and whether to tax this less tangible manifestation of goods and services has been taken up by courts and legislators alike. In “The Evolution of Software as a Service Taxes Post-Wayfair,” colleagues Dmitrii Gabrielov and William L. Bennett examine the evolution of tax laws regarding Software as a Service (SaaS) in the wake of the U.S. Supreme Court’s South Dakota v. Wayfair Inc. decision.