As a result of a number of public statements from senior
government officials indicating that the recently enacted sales and
use tax on computer and software services is likely to be repealed
in the near future, the Massachusetts Department of Revenue
announced that it was extending the due date for the first
reporting of such tax to October 20, 2013. The software services
tax became effective on July 31, 2013, and the due date for
reporting transactions for July 31, 2013 through August 31, 2013
was originally September 20, 2013.
It is important to note that the due date for reporting sales taxes
other than the tax on computer and software services remains
unchanged.
In the event the tax on computer and software services is repealed,
the Department expects to issue further guidance regarding the
requirement for vendors to refund any such taxes collected to
customers and the procedures for applying for abatement of any such
taxes remitted to the Department.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
