A client has a CRM installation with about 12 users in admin and marketing who keep all of the contact records up to date and clean for mailings and marketing.

This client has a an application that they want to use that reads data from CRM and places specific records on a SharePoint Site. So if they hit the SharePoint site for customer 1, this application will go out and connect to the accounting application and get all the open and closed invoices. It also goes to the time entry application to find all time posted against the customers invoices and it access the document store internally to show all the documents that relate to the customer. And this application also goes to the CRM database and reads the contact records into the SharePoint site. The user never logs into CRM as this application does all of this work for them.  

Question:  Does the SharePoint user need a CRM cal (license)? 

Answer:   Yes.

This is an issues called Multiplexing. And was a major issue with Terminal Services, and Database-driven Web Sites. Now we are starting to see it creep up more and more as Dynamics CRM is being used by individuals that may not have a CRM Client application loaded.     

What is multiplexing?

Some organizations develop network scenarios that use various forms of hardware or software to reduce the number of devices or users directly accessing or using the software on a particular server. This is often referred to as the "multiplexing" or "pooling" of hardware or software.

What impact does multiplexing have on CAL licensing?

Multiplexing does not change the number of Microsoft CALs required, no matter how many multiplexing devices are between the user or device and the server. Any user or device accessing the server, files, data, or content provided by the server through an automated process requires a CAL.

For example, in the case of Microsoft SQL Server® (when licensed per user), CALs are required for users who input data, query, or view data from a SQL Server database—whether they do it directly from the server or through a multiplexing device. This requirement includes users who view data through Web-based applications or enter information into a database through an intermediary product.

The exception is when information is delivered manually from person to person. For example, when Bob retrieves information from the server, he requires a CAL. But when Bob delivers that information to Janet through a manual process, such as e-mail or a hard-copy printout, Janet does not require a CAL

Do these rules apply to SQL Server only or to all products licensed under the server and CAL models?

All products licensed under the server operating system and CAL models follow the same rules for multiplexing.

What is the difference between a device licensed with a Device CAL and a multiplexing device?

A Device CAL allows one device, used by any user, to access instances of the server software on the licensed server. A multiplexing device pools connections from other devices, which may be licensed with a Device CAL.

Does having a chain of multiplexing devices change licensing requirements?

No. Multiplexing does not reduce the number of CALs required, regardless of the number of multiplexing devices between the user or device and the server.

 Resources from Microsoft addressing this question:

http://www.microsoft.com/business/enterprise/ea/newsletter3.mspx