Massachusetts – Computer Services Tax Repealed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and on the modification, integration, enhancement, installation, Continue reading Massachusetts – Computer Services Tax Repealed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 – 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

Texas – Vehicle Modifications to Accomodate a Wheelchair Do Not Qualify for Exemption

SALT Report 2801 – A Texas Administrative Law Judge issued a ruling regarding a Taxpayer’s refund request for sales tax paid on truck that was purchased and modified to accommodate his wife’s wheelchair.  In 2010, the Taxpayer purchased the truck Continue reading Texas – Vehicle Modifications to Accomodate a Wheelchair Do Not Qualify for Exemption