Cloud computing is the use of hosted computer facilities through the Internet. Gmail, RIA Checkpoint, and even your iPhone are some applications of cloud computing. a) If HP provides a customized bundle of servers, storage, network and security software, and business application software to a customer in Washington State, how is it taxed? b) Is HP leasing tangible personal property, which is taxable, or providing a nontaxable service? c) Is the buyer of HPs product subject to Washington sales tax? d) Is HP subject to Washingtons B&O tax?
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