Massachusetts Software Maintenance and Support Agreement
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How to fill out Software Maintenance And Support Agreement?
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FAQ
In addition, sales of prewritten software, computer hardware, and hardware and software maintenance contracts involving software updates, upgrades and fixes are generally subject to the Massachusetts sales and use tax under the rules provided in the regulation.
Sales of digital products are exempt from the sales tax in Massachusetts.
Sales of prewritten computer software, regardless of the method of delivery, are subject to the Massachusetts sales tax. SaaS, cloud computing and electronically downloaded software are all taxable in the state because the object of the transaction is acquiring the right to use the software.
While software is not physical or tangible in the traditional sense, accounting rules allow businesses to capitalize software as if it were a tangible asset. Software that is purchased by a firm that meets certain criteria can be treated as if it were property, plant, & equipment (PP&E).
The majority of states which have addressed the issue and have concluded that software (at least unbundled software) is not tangible personal property for ad valorem tax purposes and therefore is generally not taxable.
Sales tax applies to the retail sales of hardware, miscellaneous supplies, repair parts, and pre-written and sub-licensed software. Sales tax also applies if the client is required to purchase a maintenance contract or the hotline support service.
First, the statute defines computer software as personal property only to the extent of the value of the uninstalled storage medium on or in which it is stored or transmitted. Next, the statute goes on to define all computer software as an intangible.
Unlike Connecticut and New York, business and professional services in Massachusetts are presumed taxable unless specifically exempt by state statute. In general, most business and professional services are exempt from the state's sales tax (MASS.
Tangible personal property exists physically (i.e., you can touch it) and can be used or consumed. Clothing, vehicles, jewelry, and business equipment are examples of tangible personal property.
The SSUTA defines canned software, whether delivered on a tangible format or electronically, as tangible personal property. Member states are allowed, but are not required, to exempt electronically delivered software from sales or use tax. California is not a member of the SSUTA.