#techtax

Massachusetts IT sales tax due date was extended to 10/20/2013.  Not all sales tax returns, just the new IT sales tax that has caused so much embarrassment and public outcry.  In light of public statements of support for repeal of these new tax provisions by the Governor, the Senate President, and the Speaker of the House, the Commissioner, under her authority in Chapter 62C, announces an extension of the first due date for the reporting and payment of sales and use taxes with respect to these services relating to computer system design and to modification, integration, enhancement, installation, or configuration of standardized or prewritten software.  Pursuant to this extension, reporting and payment of these particular taxes that cover the period July 31, 2013 – September 3 0, 2013 should be reflected on the September return  due on October 20, 2013.  This extension is designed to minimize administrative burden on vendors during a period when the Legislature is likely to be considering repeal of these new tax provisions.

By the way this filing extension does not apply to other sales or use taxes that are unaffected by the recent law changes referred to above.  Sales and use taxes remain fully due and payable on tangible personal property, which is defined to include transfers of the use or access to standardized or prewritten software (whether such software or the use thereof is transferred in tangible form, electronically, or in any other manner).  Sales and use taxes also remain fully due and payable on taxable telecommunications services.  Those returns for sales and use during August are generally due on September 20, 2013 and that filing date is unchanged.