Tag Archives: sales and use tax
I. IntroductionOver the past 25 years new types of expanded non-physical nexus have come to be recognized. These types of expanded nexus are:
- Economic Nexus: Income Taxes
- Click-Through or Agency Nexus: Sales Taxes
- Affiliate and Attributional Nexus: Sales Taxes and Income Taxes
Massachusetts Imposes New Sales and Use Taxes on Computer System Design and Software Modification ServicesAugust 6, 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...