[Hidden-tech] IT Sales Tax Update

[William Loving]

And more in the same vein (but easier to read):

Deadline to Report Computer and Software Services Tax Extended

Revenue Commissioner Amy Pitter is extending the deadline for vendors to file returns reporting sales and use taxes collected under the new law taxing certain computer and software services by one month. The first reporting deadline will now be October 20, 2013.  In light of public statements from the Governor and legislative leaders voicing support for repealing these particular taxes, DOR wanted to minimize the administrative burden on businesses that are complying with the law and collecting sales taxes on their services.

If the sales tax on computer and software services is repealed retroactively, DOR will issue further guidance for any taxpayers who may have already filed a return and submitted taxes to the state, including information on how to file for an abatement.

For detailed information on the extension see the Technical Information Release or consult DOR's website pagededicated to information on the recent tax legislation.

Please note that the extension does not apply to the regular monthly or quarterly deadlines for reporting any other sales or use taxes on other products and services, including sales and other transfers of standardized or prewritten software and sales of taxable telecommunications services. Those taxes remain fully due and payable on September 20, 2013 for the previous month's transactions.


On Sep 17, 2013, at 8:56 AM, Don Lesser <dlesser at ptraining.com> wrote:

>   ** Be sure to fill out the survey/skills inventory in the member's area.
>   ** If you did, we all thank you.
> 
> 
> Repeal looks more and more certain. This from the DOR.
>  
> The key point: reporting and payment for the IT Sales Tax is delayed until 10/20/13: “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.”
>  
> Technical Information Release 13-14
>  
> Extension of Due Date for First Reporting of
> 
> Sales and Use Tax on Computer and Software Services
> 
>  
> TIR 13-10 announced provisions in An Act Relative to Transportation Finance, St. 2013, c. 46, which amended Chapters 64H and 64I of the General Laws to apply the sales and use tax to certain services relating to computer system design and to modification, integration, enhancement, installation, or configuration of standardized or prewritten software.  St. 2013, c. 46, §§ 48, 49, 89.  The changes were effective July 31, 2013.  TIR 13-10 further provided that for the convenience of taxpayers and to facilitate administration, transactions for July 31, 2013 should be reported and paid together with August 2013 transactions by the September 20, 2013 due date for August 2013 transactions.  
>  
> 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 30, 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.
>  
> Caution:  This filing extension does not apply to returns and payments with respect to any 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.  
>  
> If the provisions of St. 2013, c. 46, imposing tax on certain software services are repealed, the Department anticipates issuing further guidance regarding (a) the requirement of vendor refunds to customers of any tax collected from customers and (b) applications for abatement on any tax remitted to DOR by vendors pursuant to the repealed provisions.  
>  
>  
>  
>  
>                                                                                                          /s/ Amy Pitter
>                                                                                     Amy Pitter
>                                                                                     Commissioner of Revenue
>  
>  
> Don Lesser
> Pioneer Training, Inc.
> 139B Damon Road, Ste 8
> Northampton, MA 01060
> (413) 387-1040
> (413) 586-0545 (fax)
> dlesser at ptraining.com
> www.ptraining.com
>  
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-- 

William M. Loving
Dedication Technologies, Inc.
7 Coach Lane
Amherst, MA 01002-3304   USA

Tel:     +1 413 253-7223   (GMT –5)  
Fax:    +1 206 202-0476
Email:   will at dedicationtechnologies.com
Web:    http://dedicationtechnologies.com
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