Do you know what Cloud computing is? 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.

If HP provides a customized bundle of servers, storage, network and security software, business application software to a customer in Washington State, how is it taxed? Is HP leasing tangible personal property which is taxable, or providing a nontaxable service?

Is the buyer of HP's products subject to Washington's sales and use tax? Is HP subject to Washington's B&O tax?