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Commentary

Digital services (United States)


56 United States

The imposition of sales tax on digital services is an evolving area in the United States. Generally, the following cloud computing services are classified as digital services:

  1. Ìý

    •ÌýÌýÌýÌý Software as a Service (SaaS)

  2. Ìý

    •ÌýÌýÌýÌý Infrastructure as a Service (IaaS)

  3. Ìý

    •ÌýÌýÌýÌý Platform as a Service

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