Gregg Roberts and Kirsten Wolff will present on: “Sales and Excise Tax - Defense of Digital and ‘Cloud’ Products from State Taxation.” There have been several significant tax developments in the area of digital goods and products over the past year. The session will address the key issues and arguments digital product providers should be aware of to defend against the various ways states and localities seek to subject them to both new and existing (e.g. telecommunications) sales and excise taxes, and provide advice regarding strategies for providers to possibly avoid or minimize the improper taxation of these services. The presenters will consider representative digital products and services, analyze various ways in which states seek to apply tax to these products and providers, and evaluate the latest developments in physical and attributional nexus, as well as the diverse sourcing rules (including the SSUTA rules) employed by states to reach such transactions.