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Tax Complexity Expands As Internet of Things Explodes NEWS AND ANALYSIS Tax Complexity Expands as local sales taxes in the same way that it had been for content. (C) Tax Analysts 2016. All rights reserved. does not claim copyright in any public domain or third party decades before the Internet intruded into so many Internet of Things Explodes aspects of modern life? Or has the transaction morphed into a hybrid involving the sale of a good By William Hoke — [email protected] and the provision of a service over the Internet, with all the complexity for income, sales, and As the Internet of Things (IoT) grows inexorably telecommunications tax purposes that this arrange- to encompass a universe of products that previ- ment might entail? ously lacked the technology to communicate with each other, some of the companies that market those ‘Is there a data transmission, or is a goods are worrying that they might be subject to taxes that were previously due only when billed by phone call being made? It’s a subtle telecoms and Internet service providers. difference, but a crucial one,’ Nason said. The term IoT means different things to different people. When Kevin Ashton, the British technology pioneer who headed up MIT’s Auto-ID Labs, coined According to Jim Nason of Deloitte, the question the term in 1999, he was referring to a global network of taxation could turn on how the information is of radio-frequency-identification-connected objects. being conveyed. If the communications between the The term now extends to products, clothing, ve- students, the intermediary, and the bottler are chan- hicles, and even entire buildings that have embed- neled through the library’s free Wi-Fi setup, there is ded electronics, sensors, software, and network probably no charge for the service, and there would connectivity used to collect and exchange data for be no taxes to pay, Nason said. ‘‘But what if the monitoring and control purposes. Wi-Fi isn’t dependable or the university says the Although the term IoT is of relatively recent soda vending machine company isn’t a student and vintage, its proof of concept was effectively first can’t use it?’’ Nason asked. To get around those presented in 1982, when students at Carnegie Mel- problems, the equivalent of a cellphone could be lon University in Pittsburgh grew tired of going to installed in the vending machine, either by the the soft drink machine on the third floor of an bottling company, the intermediary lessee, or per- eight-story building only to discover that it was haps a third party that is paid to handle the data empty. According to campus legend, they wired the analysis and transmission. ‘‘The wireless company machine to send signals over the Internet to let looks to its customer and asks what its service is them know whether the trip would be worth the being used for,’’ Nason said. ‘‘Is there a data trans- effort. While it’s unlikely that Pennsylvania had mission, or is a phone call being made? It’s a subtle communications taxes back then that would have difference, but a crucial one,’’ because accessing applied to the transfer of information between the data is generally a nontaxable Internet service, students’ computers and the vending machine, the while a phone call could be subject to myriad taxes, reality today could be different, especially if the he said. value of similar information sharing features is Taxable Threads and Tracking Trucks bundled into the price of a product or is billed John Steveni of PwC in the United Kingdom gave separately by a third party. an even more cutting-edge example of the IoT by Fast-forward 34 years, when soft drink vending describing a fitness buff who goes for a long run machines with Internet connectivity are located in while wearing smart clothing that can detect university buildings throughout the country, cour- whether the runner is getting dehydrated. ‘‘The tesy of a middleman in the form of a company that track suit shares the information with his fridge leases the vending machines from a nationwide back home, which detects that it’s short on what- bottler. The bottling company presents its customer ever fluid it is he drinks and orders a resupply to with a single monthly bill, breaking out the sales arrive by the time he gets back to the house,’’ price of the soft drinks delivered and the rental cost Steveni said. for the machines. That rental amount covers not Back when the only information that clothes used only the use of the vending machines but also to communicate was the wearer’s taste in fashion, real-time monitoring services that alert the bottler there were no tax ramifications beyond any sales when to deliver more soft drinks, establish the tax or VAT due at the time of the original purchase. location of a student inquiring remotely whether a While the question of taxability of today’s high-tech particular drink is in stock, and share marketing threads is probably similar to that for many other information about customer buying habits. IoT devices, such as the smart soft drink machine, Is the bottling company providing only a tan- the issue can be trickier when the device moves gible good that is subject to applicable state and frequently from one tax jurisdiction to another. TAX NOTES, April 18, 2016 313 For more Tax Notes content, please visit www.taxnotes.com. NEWS AND ANALYSIS Nason said the operator of a fleet of trucks might Nason said that while his client base used to want to know a wide variety of data, including consist primarily of the big-name telecoms, it now (C) Tax Analysts 2016. All rights reserved. does not claim copyright in any public domain or third party content. where his vehicles are at any point in time, how fast includes businesses as diverse as windmill opera- they are going, how their engines are operating, tors, car companies, and refrigerator manufacturers. whether the back door is open, and whether any ‘‘They’re all asking ‘What does this mean?’’’ he said. chilled products are at the proper temperature. ‘‘It’s ‘‘My client base is expanding because it’s petrifying one thing when a soda machine is sitting in a library to be in the telecoms space.’’ in a fixed location,’’ Nason said. ‘‘It’s another when ‘‘In the telecommunications world, there is a your machines are moving all over the place. What significant burden associated with telecom tax com- is that service? Where is the service being provided? pliance requirements that most companies want to And lastly, who is consuming the data being created avoid if they are not really in the telecommunica- that is being sent back to a central site?’’ tions business,’’ said Brian Goldstein of PwC in The issue in the United States can essentially be New York. ‘‘There may also be confusion depend- analyzed under two conflicting state court decisions ing on how a company’s products or services are that involved similar statutory language applicable characterized by various state and local tax authori- to tracking systems provided to trucking companies ties in the U.S. Providing connectivity services by Qualcomm Inc. Nason said that in a case in the versus using the connectivity to provide another state of Washington, the court of appeals held that product or service may drive the distinction be- Qualcomm was providing network telephone ser- tween whether you are a communications provider vice because its customers were primarily paying or an information or data services provider, or all for access to the network and not the data related to three, which is important because the tax conse- their trucks. (Qualcomm Inc. v. State of Washington, quences may be very different in each scenario.’’ Docket No. 836736.) (Prior analysis: State Tax Notes, May 24, 2010, p. 621.) As a result, the court found that Qualcomm should have been taxed as a net- ‘Everybody wants to avoid being in work telephone service provider rather than being the telecoms bucket because it’s that subject to the state’s business and occupation tax on much more complicated,’ Nason said. gross receipts at the lower service rate. Despite that ruling, the Tennessee Court of Appeals decided on a similar set of facts that the taxpayer’s customers Goldstein said the difficulty is compounded be- were primarily paying for the service of vehicle cause not all communications services provided tracking and not for access to the telecommunica- through the IoT will qualify for exemption under tions network. Qualcomm Inc. v. Chumley, No. the Internet Tax Freedom Act, which bars any level M2006-01398-COA-R3-CV. (Prior coverage: State of government in the United States from taxing Tax Notes, Oct. 8, 2007, p. 91.) Internet access and from imposing discriminatory Although the conclusions in the two cases were Internet-only taxes. ‘‘The tax impetus might vary as diametrically opposed, in an interesting twist, the well, depending on whether a company is deemed Tennessee Legislature subsequently changed its law the end user or reseller of such services,’’ Goldstein to say that vehicle tracking systems are services that said. ‘‘A company may have to pay certain transac- are subject to the state’s telecommunication tax. tion taxes itself, versus other taxes that may be Adding to the uncertainty over the issue, the Wash- passed through and charged directly to customers.’’ ington Department of Revenue later changed its European Treatment position during Qualcomm’s appeal to the state supreme court, putting an end to litigation over that Steveni said the situation is far less muddled in case.
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