Massachusetts Electronic Commerce Taxation

Statutes

• Massuchusetts General Law 1997, ch.88, secs. 23, 102, 114 (Supplemental Budget Act of 1997, "The Act") internet access services, on-line services (Section 23 expired on July 1, 1999).
• Massachusetts General Law Sec. 830 CMR 63.39.1 nexus.
• Massachusetts General Law Sec. 830 CMR 64H.1.3(12)
• Massachusetts General Law Sec. 830 CMR 64H Sec.1(5 & 6) & 1.3(8)
• Massachusetts Senate Bill, No. 1654 taxation of telecommunications equipment.
• On August 29, 1997, Governor Paul Cellucci signed the 1998 Massachusetts budget bill. Included in this bill is legislation that will exclude Internet access charges, web site hosting, electronic mail, bulletin boards and other similar on-line services from the state definition of telecommunication services, thereby exempting them from the 5% sales tax on these services. This exemption is retroactive to September 1, 1990 and will continue through to July 1, 1999. Taxpayers who have previously paid tax on these services will be able to apply for a refund or credit back to the September 1, 1990 date, and all audit activity related to Internet service providers will cease.

• Department of Revenue Technical Information Release TIR 99-2 taxation of the Internet, electronic commerce and telecommunications services.

• Despite Digital Deal, Massachusetts Rises Again, Wall Street Journal (January 30, 1998). End of 1997 session report, Massachusetts High Tech Council
• Massachusetts May Ax ISP Tax, C-Net News.com (July 7, 1997).
• Pupke, Peter G., Massachusetts Discusses Taxation of the Internet, Electronic Commerce and Telecommunications Services, 10 State & Local Taxes Weekly Newsletter, n. 10 (March 8, 1999).
• State Kills Net Access Tax, C-Net News.com (August 29, 1997).
• Vertex Inc. Tax Cybrary - Massachusetts