Category Archives: Technical Information Release (TIR)

Avoiding Massachusetts Taxation After the Bank of America Case: What Works and What Doesn’t Work

Massachusetts families of means often establish trusts with Massachusetts resident fiduciaries for the benefit of unborn and unascertained beneficiaries. Later, some of these families leave Massachusetts and reestablish themselves as domiciliaries and residents of other states or even foreign countries. Their unborn children and unascertained beneficiaries may never become Massachusetts ...

Massachusetts Computer-System Design/Software Services Now Taxed at 6.25% Effective July 31, 2013

TIR 13-10 Issued; Additional Regulations and Letter Rulings Urgently Needed

On Wednesday, July 24, 2013, the Massachusetts Legislature overrode Governor Patrick’s veto and enacted a 6.25 percent sales tax on computer-system design/software services. The new tax is part of the new $800 million transportation bill. The new

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