Thanks for the clarification. Have they updated the FAQ or is that covered in another section? On 8/23/2013 8:10 PM, Lynn Nichols wrote: > I do not agree that a website designer's services in building a Joomla > or Drupal website would be taxable under the new law, at least > according to the new clarification. They are both open source, as is > WordPress. Excel and Access are NOT open source. > > -- > Lynn Nichols > Starstruck Design > Gill, MA / 413.863.7752 > lynn at starstruckdesign.com <mailto:lynn at starstruckdesign.com> > http://www.starstruckdesign.com > http://www.shopwesternmass.com > > On Aug 23, 2013, at 7:04 PM, Scott Reed <sreed at avacoda.com > <mailto:sreed at avacoda.com>> wrote: > >> ** Be sure to fill out the survey/skills inventory in the member's >> area. >> ** If you did, we all thank you. >> >> >> The following is lifted from the DOR's FAQ: >> >> 2. What are modifications to prewritten software that are >> taxable under the new law? >> >> A. Modifications to prewritten software that are subject to tax >> under the new law are modifications to software which is >> licensed, sold or otherwise made available to more than one user, >> where such prewritten software is modified for the use of a >> specific customer. The modification may be made either by the >> original seller/licensor of the software or by a third party. >> >> For purposes of this tax on modification, integration, >> enhancement, installation or configuration of standardized >> (prewritten) software, prewritten software *does not include* >> proprietary code owned by the provider (seller) of the >> modifications if that proprietary code is not separately licensed >> to customers. >> >> Custom application software (including custom software that >> incorporates such proprietary code) that is designed to run on a >> prewritten operating system is /treated as custom software and >> not as a modification of the prewritten operating system software/. >> >> I interpret the second sentence to say that there is no tax on >> original code as long as the modifications are not licensed to the >> customer (i.e. as long as the customer is paying for the coder's time >> and not for a license to use the coder's product). >> >> I interpret the third sentence to say that there is no tax on >> original (unlicensed) code that uses prewritten, third party, >> libraries and runs on prewritten OSs. >> >> This lets those that write code off the hook for the most part and it >> helps clarify that the tax *does apply* to development within >> standalone database frameworks like Excel, Access, Drupal, Joomla, >> etc. where much of the development involves modification to an >> underlying database. >> >> I wonder, however, if they tax bookkeeping services and, if not, how >> is that different from working within these other database frameworks? >> _______________________________________________ >> Hidden-discuss mailing list - home page: http://www.hidden-tech.net >> Hidden-discuss at lists.hidden-tech.net >> <mailto:Hidden-discuss at lists.hidden-tech.net> >> >> You are receiving this because you are on the Hidden-Tech Discussion >> list. >> If you would like to change your list preferences, Go to the Members >> page on the Hidden Tech Web site. >> http://www.hidden-tech.net/members -------------- next part -------------- An HTML attachment was scrubbed... URL: http://lists.hidden-tech.net/pipermail/hidden-discuss/attachments/20130823/7fb8f3b8/attachment.html