Sales Tax on Computer Design, Software Modification Services: Massachusetts Issues Initial Guidance, Yet Questions and Challenges Remain
On Wednesday, July 24th Massachusetts enacted H.B. 3535, An Act Relative to Transportation Finance (“the Act”), which was passed by legislative override of Governor Deval Patrick’s veto. The Act includes several significant tax provisions, such as the adoption of market-based sourcing for receipts from other than tangible personal property sales and an increase in the cigarette tax. But perhaps […]
Massachusetts Issues TIR 13-7: Provides Three Month Extension to Individuals and Businesses Impacted by Boston Marathon Violence
To say that the events that took place in Boston and the surrounding areas this past week were surreal is an understatement! The Boston Marathon bombings have been described as the most violent act of terrorism on U.S. soil since September 11th. The subsequent manhunt for those responsible, the lock-down imposed on residents of Boston, […]
Massachusetts Joins List of States Offering Relief to Certain Taxpayers Affected by Hurricane Sandy
Administrative Guidance: On November 8th, the Massachusetts Department of Revenue (the “Department”) issued Technical Information Release (“TIR”) 12-9, in which it announced that the Department will grant an automatic extension of time until February 1, 2013 for certain tax filings and payments that would have been required to be filed and/or paid by non-resident individual […]
Massachusetts Issues Final Directive on Applying Sales Tax To Third-Party “Deal-of-the-Day” Qualifying Promotional Vouchers
If you’re a frequent visitor to The State and Local Tax “Buzz”, you know that I’ve written several posts on the evolving state tax developments dealing with how states are opting to “tax” Groupon transactions. Specifically, I’ve reported on the administrative guidance that various states have issued, dealing with whether a “deal-of-the-day” certificate or voucher, […]
Massachusetts Issues Final “Groupon – Sales Tax” Guidance: DOR Directive 12-4
Final Administrative Guidance: Last Monday, July 16, 2012, the Massachusetts Department of Revenue (“the Department”) issued its final directive, 12-4, on the sales tax implications of Groupon type vouchers. (Applause please!) Ordinarily, a Department of Revenue’s issuance of administrative guidance wouldn’t necessarily warrant such fanfare, but in this case it’s only taken the Department ten months, two working […]
As We Wait for Massachusetts, More States Issue “Groupon Sales Tax” Guidance
Administrative Guidance: Groupons and Sales Tax! Now here’s an issue that states are paying close attention to – specifically how discounts offered through internet based “deal-of- the-day” marketing companies, such as Groupon and LivingSocial, impact the sales price subject to sales tax. In this post, I provide an update on Draft Guidance issued by Massachusetts last […]
Massachusetts Department of Revenue Offers an Opportunity to Withdraw “Binding” 2009 Worldwide or Affiliated Group Election
Administrative Guidance, Filing Elections: On January 20, 2011, the Massachusetts Department of Revenue (“the Department”) issued Department of Revenue Directive 11-1: Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report, in response to the Department’s belief that some Massachusetts combined groups may have erroneously made either a worldwide or […]