Related Practices

Massachusetts Sales/Use Tax is Expanded to Tax Electronic Transfers of Standardized Computer Software

Tax Department
Jonathan B. Dubitzky, David J. McLaughlin, David J. Nagle
March 2006

This Client Advisory discusses the impending Massachusetts sales and use taxation of electronic transfers of standardized computer software and recent guidance from the Massachusetts Department of Revenue concerning the same. By reading this Advisory, you will be informed about:

  •  the applicability of the new tax and the possibility that you can limit the tax by apportioning use of software among a number of states, and
  • possible strategies for minimizing the tax

Client Advisory (PDF)