Tax & Accounting Blog

Massachusetts “Deletes” Tech Tax

Indirect Tax, Sales and Use Tax October 9, 2013

The Massachusetts legislature hits control+alt+delete and reboots this summer’s major tax legislation.

On September 27, 2013, Governor Deval Patrick signed House Bill No. 3662, which repealed the recently enacted “tech tax.” The “tech tax” had applied Massachusetts 6.25% general sales and use tax to services relating to computer system design, along with the installation, configuration, integration, and modification of software.  An Act Relative to Transportation Finance, St. 2013, c. 46, sections 48, 49, and 89 ( The repeal applies retroactively to July 31, 2013, the previous date of adoption.  An Act Repealing the Computer and Software Services Tax, ST. 2013, c. 95 ( Taxpayers who paid the tax are entitled to a refund of taxes paid, and vendors that have collected the tax are required to make reasonable efforts to refund those consumers within 30 days. TIR 13-17 (