Massachusetts enacts market sourcing and sales tax on computer services

July 2013

Overview

Overriding the governor’s veto, the Massachusetts legislature enacted H.B. 3535, which implements market-based sourcing, imposes sales tax on computer system design services, and repeals the utility corporation classification. The July 31, 2013 effective date for computer system design services taxation gives taxpayers little time to determine what services are subject to tax and to establish collection and remittance procedures.

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Peter Michalowski
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