[Hidden-tech] Mass IT Tax - in-state vs out-of-state sales as taxable

Rich Roth webmaster at hidden-tech.net
Sat Aug 17 12:37:42 EDT 2013

Looking for anyone who as found specific (official) comments about where 
the tax ends,
relative to in-state or out of state.  I don't see any question about 
the boundry
however I have heard of some local discussions that differ.

I will add a fairly educated (but not official) comment about taxability
of out of state sales to Mass DOR - I am not aware of  a case where 
selling to an out of state client is
taxable, where they are physically out of state of Mass.

If you have a legal presence in some other state (for their sales tax 
then local rules in that area might apply, but not for Mass Tax purposes.

There is a whole discussion of a MPU (Multiple Points of Use) certificate
relating to web sites and cases with both in-state and
out-of-state clients - this is different and requires a customer in Mass.


and specifically
Item 17


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