I don’t often find really good articles about the sales tax implications of SaaS transactions, but the following link takes you to an excellent article in CFO.com. This article outlines the real and significant sales tax issues and risks associated with providing SaaS or other “Cloud Computing” services. I am working with many companies on similar issues and plan on using this article to help solidify the need for these services.
http://www.cfo.com/article.cfm/14605332?f=search
Please contact me if you have any consulting needs in this area
Ned Lenhart, CPA
Interstate Tax Strategies, P.C.