Massachusetts Discusses Possible Expiration of the Internet Tax Freedom Act

Monday, September 14th, 2015

 
 
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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


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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.

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