Share sensitive information only on official, secure websites. The purpose of this regulation, CMR 64H. This regulation, CMR 64H. For purposes of this regulation, CMR 64H. Commissioner , the Commissioner of Revenue or the Commissioner's duly authorized designee.
Computer , an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. Computer equipment , computer hardware and any software loaded onto the hardware prior to sale.
Computer hardware , the physical components of a computer system. Computer software , a set of coded instructions designed to cause a computer or automatic data processing hardware to perform a task. Custom software , a software program prepared to the special order of a customer that is not prewritten software.
Database , a collection of interrelated data in a form capable of being processed by a computer, organized to facilitate efficient and accurate inquiries and updates. Delivered electronically , delivered to the purchaser by means other than tangible storage media. Department , the Department of Revenue. Electronic , relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
Engaged in business in Massachusetts , see, M. Imprinted magnetic media , magnetic media which have computer-readable programs or data imprinted onto them. Lease , a lease, rental, or any other temporary transfer of possession or control for consideration, regardless of how the transfer is characterized by the parties.
License , the right to use, copy, or access software, regardless of the location or ownership of any server on which the software may be installed. Unlike a lease, a licensing arrangement may or may not be time limited. Load and Leave , delivery to the purchaser by use of tangible storage media where the tangible storage media is not physically transferred to the purchaser.
Magnetic media , storage media, such as hard disks, floppy disks, diskettes, magnetic tape, cards, bar code, or any similar medium that is computer-readable. Prewritten computer software Prewritten software , also known as canned software and standardized software , computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser.
The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser.
Where a person modifies or enhances computer software of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such person's modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software; provided, however, that where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, such modification or enhancement shall not constitute prewritten computer software.
Printed matter , human-readable information reproduced via printing, photocopying, or similar method of reproduction. Processing of data furnished by customers , the processing of raw data provided by customers into reports delivered in tangible form or delivered electronically that are not or may not be incorporated in reports furnished to other persons.
Program , the complete sequence of computer instructions necessary to solve a problem, including system and application programs and subdivisions such as assemblers, compilers, routines, generators, and utility programs. Reports of individual information , reports or other information personal and individual in nature that may not be or is not substantially incorporated in reports furnished to any other purchaser, provided via printed matter or other tangible media.
Reports of standard information , reports or other information that are not reports of individual information, provided via printed matter or other tangible media. Tangible personal property , personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses.
Tangible personal property includes electricity, gas, steam, and prewritten computer software. See M. Sales in Massachusetts of computer hardware, computer equipment, and prewritten computer software, regardless of the method of delivery, and reports of standard information in tangible form are generally subject to the Massachusetts sales tax.
Taxable transfers of prewritten software include sales effected in any of the following ways regardless of the method of delivery, including electronic delivery or load and leave: licenses and leases, transfers of rights to use software installed on a remote server, upgrades, and license upgrades.
The vendor collects sales tax from the purchaser and pays the sales tax to the Commissioner. The Massachusetts use tax complements the Massachusetts sales tax and is imposed on the use, storage, or other consumption of computer hardware, computer equipment, and prewritten computer software, regardless of the method of delivery, and reports of standard information in tangible form purchased for use, storage, or other consumption in Massachusetts.
Apportioned Massachusetts use tax will be imposed on prewritten software concurrently available for use in multiple jurisdictions within the meaning of CMR 64H. The jurisdiction where the purchaser takes delivery; 2. The location or ownership of any server on which the software may be installed; or 3. Whether the purchaser gives the seller an MPU exemption form. The Massachusetts use tax is not imposed if:. The vendor collected and paid the Massachusetts sales tax on the sale of the tangible personal property; 2.
The transaction is exempt from the sales tax; or 3. The purchaser paid a tax or reimbursed the vendor for a tax imposed by another state or territory of the United States on the transaction, provided that:. The tax was legally due, without right to a credit or refund; and b. The other state or territory allows a corresponding exemption for tax paid to Massachusetts.
If the tax paid to the other state or territory was less than five percent, the exemption does not apply and Massachusetts use tax is imposed on the difference between the two rates. Collection and payment of use tax by vendor engaged in business in Massachusetts. When a vendor that is engaged in business in Massachusetts sells taxable software, computer hardware, computer equipment or reports for use, storage, or other consumption in Massachusetts, the vendor shall collect the Massachusetts use tax from the purchaser and remit the tax to the Department.
The Department will presume that tangible personal property sold by any vendor for delivery in Massachusetts is sold for use, storage, or other consumption in Massachusetts. Payment of use tax by purchaser. If the vendor does not collect either the Massachusetts sales tax or the Massachusetts use tax, the purchaser should pay the five percent use tax to the Department.
See CMR 62C. For software concurrently available for use in multiple jurisdictions, the purchaser must remit apportioned use tax to Massachusetts as provided in CMR 64H. Sales of custom software, personal and professional services, and reports of individual information are generally exempt from Massachusetts sales and use taxes. Sales, leases, rentals, and installment sales of new or used computer hardware are generally taxable.
See CMR 64H. The exemptions from the Massachusetts sales tax are contained in M. Separately stated charges for installing computer hardware of any type are not taxable, so long as the charges are reasonable and set in good faith.
Leases of computer hardware are generally taxable in the state where the hardware is physically located. Collection and payment of sales tax on leases. Watch a CLE program anywhere, anytime. The MBA's bi-monthly newspaper includes association news, practical columns and Section Review articles. Join MentorMatch, a virtual career development tool, which provides you with leadership and management advice.
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