Massachusetts Discusses Possible Expiration of the Internet Tax Freedom Act

Monday, September 14th, 2015

A globe plugged into the internet.

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.

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 or call 866.578.8193.

New York Adopts New Economic Nexus Rule

Wednesday, January 23rd, 2019 -Effective January 2019, a retailer located outside of New York is required to collect use tax if, during the p...

New Commercial Farmer Certification Process in Louisiana

Monday, January 21st, 2019 -Effective January, 15, 2019, the Louisiana Department of Revenue has a new certification process for commercia...

Service Repairs to Petroleum Storage Tanks Exempt in...

Friday, January 18th, 2019 -Louisiana's Board of Tax Appeals recently ruled that repairs on petroleum storage tanks were not taxable. ...

Nevada Exempts Feminine Hygiene Products in 2019

Wednesday, January 16th, 2019 -Last year, Nevada voters approved via ballot measure changes to the Sales and Use Tax Act of 1955. Voters amen...

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...