Massachusetts – Guidance Issued Regarding Refunds for the Repealed Computer Services Tax

SALT Report 3053 – The Massachusetts Department of Revenue issued guidance regarding the repealed sales and use tax on computer system design services and the modification, integration, enhancement, installation, or configuration of standardized software. The tax was effective July 31, Continue reading Massachusetts – Guidance Issued Regarding Refunds for the Repealed Computer Services Tax

Massachusetts – Computer Services Tax Repealed

SALT Report 3043 – On September 26, 2013 both the Massachusetts House of Representatives and Senate approved legislation that repeals the State’s controversial 6.25% sales and use tax on computer system design services and on the modification, integration, enhancement, installation, Continue reading Massachusetts – Computer Services Tax Repealed

Massachusetts – Reporting and Filing Date for Computer Services Extended

SALT Report 2977 – The Massachusetts Department of Revenue announced that they are extending the due date for reporting and remitting the sales and use tax collected on computer system design services and modifications, integrations, enhancements, installations, and configurations of Continue reading Massachusetts – Reporting and Filing Date for Computer Services Extended

Massachusetts – Proposed Tax Amnesty

SALT Report 2832 – Both the Massachusetts Senate and House of Representatives have approved a bill that if enacted, would create a tax amnesty program. Under the provisions of House Bill 3608, the tax amnesty program would waive all penalties Continue reading Massachusetts – Proposed Tax Amnesty

Massachusetts – Guidance Regarding the New Computer and Software Services Tax

SALT Report 2811 – Due to the high volume of questions regarding the new sales and use tax on computer system design services and the modification, integration, enhancement, installation or configuration of prewritten software that went into effect on July Continue reading Massachusetts – Guidance Regarding the New Computer and Software Services Tax

Massachusetts – Taxability of Computer and Software Services

SALT Report 2782 – The Massachusetts Department of Revenue issued guidance regarding recently enacted legislation that imposes sales and use tax on computer and software services.  Pursuant to Chapters 64H and 64I of Massachusetts General Laws, sales and use tax Continue reading Massachusetts – Taxability of Computer and Software Services

Massachusetts – Computer Services Taxable

SALT Report 2769 – The Massachusetts Senate and House of Representatives have voted by a two-thirds majority to override Governor Deval Patrick’s veto of legislation that would impose sales tax on certain software and computer system designs. Because of this, Continue reading Massachusetts – Computer Services Taxable

Massachusetts – Proposed Exemption for Fuel

SALT Report 2764 – The Massachusetts General Assembly introduced legislation that, if enacted would provide a sales tax exemption for fuel used in on-site drilling operations.  The language of the bill follows: Be it enacted by the Senate and House Continue reading Massachusetts – Proposed Exemption for Fuel

Massachusetts – Collection of Taxes Pending an Appeal

SALT Report 2542 – The Massachusetts Department of Revenue issued a Directive that discusses the circumstances under which the Department is authorized to proceed with the collection of sales and use taxes, hotel occupancy taxes, and meals taxes, while a Continue reading Massachusetts – Collection of Taxes Pending an Appeal

Massachusetts – Taxability of Freight Insurance Charges

SALT Report 2317 – The Massachusetts Department of Revenue issued a Letter Ruling regarding the application of sales tax to freight insurance charges that are billed to, and paid by, the customer. The Taxpayer resells test equipment and information technology Continue reading Massachusetts – Taxability of Freight Insurance Charges