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Massachusetts Department of Revenue issues letter ruling holding certain on-line services not subject to sales or use tax
  • Pillsbury
  • USA
  • June 24 2011

On April 12, 2011, the Massachusetts Department of Revenue issued Letter Ruling 11-4 holding that a product providing a customer access to information from a Taxpayer's database is not subject to sales or use tax where the services provided do not involve transfers of prewritten software or a license to use software on a server hosted by the Taxpayer or a third party


Edward R. McNicholas
  • Sidley Austin LLP

William J. Cook
  • McGuireWoods LLP

Mark Gleeson
  • Squire Patton Boggs

Melodi M. Gates
  • Squire Patton Boggs

Cynthia Larose
  • Mintz Levin

Annette Demmel
  • Squire Patton Boggs

Daniel Urbán
  • Cuatrecasas

Robert E. Freeman
  • Proskauer Rose LLP

Daryn A Grossman
  • Proskauer Rose LLP