Massachusetts Discusses Possible Expiration of the Internet Tax Freedom Act

Monday, September 14th, 2015

 
 
A globe plugged into the internet.
Share
Link
Massachusetts
Telecom

The Massachusetts Department of Revenue (DOR) has issued an information release discussing the potential expiration of the federal Internet Tax Freedom Act (ITFA) on October 1, 2015. The ITFA currently bans the taxation of Internet access at both the federal and state levels. Due to the possibility that Congress may allow ITFA to expire and later enact a retroactive extension, the DOR is advising Internet access vendors to continue to rely on current guidance on taxable and non-taxable transactions.

This information release does not relieve purchasers of potential use tax liability if ITFA expires and no extension is enacted. However, this liability does not need to be reported until further notice from the DOR, and there will be no penalties for reporting or paying the use tax late.

The DOR will issue further guidance if neither Congress nor the state legislature has acted on this issue by December 31, 2015.

http://www.mass.gov/dor/businesses/help-and-resources/legal-library/tirs/tirs-by-years/2015-releases/tir-15-8.html


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...

Specialized Tools to Install Prosthetic Devices are...

Friday, May 31st, 2019 -The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devi...