Massachusetts Repeal of the Computer and Software Service Tax

 Recently, the Massachusetts legislators retroactively repealed the computer and software service tax that went into affect on August 1, 2013. So the question now is what do companies do that collected this tax? Here is two possible situations:

1. Vendors that collected the tax but have not remitted the tax – These vendors must make reasonable efforts to return the tax to the retail customers form whom the tax was collected.

2. Vendors that collected and remitted the tax – These vendors must electronically file abatement applications no later than December 31, 2013 by logging into Webfile for business and selecting amend returns and amend the 8/31/13 period.


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