08Jun
2020
2020
Tax Notes State Features Second Article by B&I Attorneys On Taxation of AI
On June 4, 2020, in the second of a two–part series, Tax Notes State featured an article on the tax treatment of artificial intelligence, “Hey Siri, What About Income Taxes on AI?” (subscription required), by B&I attorneys Martin I. Eisenstein, Jamie Szal, and Michael Carey. In it, they consider two thorny state income tax issues for providers of AI: whether a provider is subject to a state’s income tax absent a physical presence in a state, in light of Public Law 86-272; and the apportionment of the revenue from AI services to states where the provider has nexus for income tax purposes.
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