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ARTICLE · 10 OCTOBER 2013

Massachusetts Repeals Sales Tax On Computer And Software Services

Grant Thornton LLP
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On September 27, Massachusetts Governor Deval Patrick signed legislation eliminating the sales tax on computer and software services which had been enacted earlier this year when the legislature voted to override the governor’s veto of H.B. 3535, the state’s transportation financing bill.

United StatesTax
Rob Michaelis
Rob Michaelis
Giles Sutton
Giles Sutton
Jamie Yesnowitz
Jamie Yesnowitz
Patrick Drennen
Patrick Drennen
Chuck Jones
Chuck Jones
Lori Stolly
Lori Stolly
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On September 27, Massachusetts Governor Deval Patrick signed legislation eliminating the sales tax on computer and software services which had been enacted earlier this year when the legislature voted to override the governor's veto of H.B. 3535, the state's transportation financing bill.1 The bill retroactively repeals the sales and use tax to the date the tax initially took effect, July 31, 2013.

This legislation includes a requirement for sellers to make reasonable efforts to return to purchasers any tax collected but not remitted to the Massachusetts Department of Revenue. The Department will be required to refund all tax that was remitted during the time the tax was in effect pursuant to refund applications to be available within 30 days and filed by December 31, 2013.

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