State Tax Chart Results - grassifranchiseservices.comjbcpapcc/files/Massaschusetts - Sales And Use Tax...State Computer Comments Authority Editorial Reference MA taxable If mandatory

State Tax Chart Results

Tax Type: Sales/Use

Advertising Services

This chart shows whether or not the state taxes advertising services.

State Advertising Comments Authority Editorial Reference

MA Not taxable N/A Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.2(3)

¶21,420

Armored Car Services

This chart shows whether or not the state taxes armored car services.

State Armored Car Comments Authority Editorial Reference

MA Not taxable N/A Mass. Gen. L. Chapter64H § 1 ; Mass. Gen.L. Chapter 64H § 2

¶22,145

Babysitting or Daycare Services

This chart shows whether or not the state taxes babysitting or daycare services.

State Babysitting orDaycare

Comments Authority Editorial Reference

MA Not taxable If no sale is involvedor the sale is aninconsequentialelement for which noseparate charge ismade

Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2)

¶22,100

Barber/Beauty Shop Services

This chart shows whether or not the state taxes the services rendered by barber and beauty

shops.

State Barber/Beauty Shops Comments Authority Editorial Reference



¶22,100

Bookkeeping Services

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This chart shows whether or not the state taxes bookkeeping services.

State Bookkeeping Comments Authority Editorial Reference

MA Not taxable If it involves no sale orinvolves a sale as aninconsequentialelement of thetransaction for whichno separate charge ismade.

Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(5)(g)

¶22,080

Building Maintenance Services

This chart shows whether or not the state taxes building maintenance services.

State BuildingMaintenance


MA Not taxable If it involves no sale orinvolves a sale as aninconsequentialelement of thetransaction for whichno separate charge ismade

Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2) ;Mass. Regs. Code830CMR 64H.1.1(5)(g)

¶22,080

Butchering/Meat Cutting Services

This chart shows whether or not the state taxes butchering/meat cutting services.

State Butchering/MeatCutting




¶22,080

Cable/Satellite TV Services

This chart shows whether or not the state taxes cable/satellite tv services.

State Cable/Satellite TV Comments Authority Editorial Reference

MA Taxable Effective August 1,2009. Prior to August1, 2009, satelliteservice was nottaxable

Mass. Gen. L. Chapter64M § 2 ; Mass. Gen.L. Chapter 64M § 2

¶21,900; ¶1056MA:1000

Car Detailing Services

This chart shows whether or not the state taxes car detailing services.

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State Car Detailing Comments Authority Editorial Reference

MA Not taxable If it involves no sale ora sale as aninconsequentialelement of thetransaction for whichno separate charge ismade


¶22,020

Car Washing Services

This chart shows whether or not the state taxes car washing services.

State Car Washing Comments Authority Editorial Reference



¶22,020

Catering Services

This chart shows whether or not the state taxes catering services.

State Catering Comments Authority Editorial Reference

MA Not taxable If the caterer does notown the food andprepares or servesfood furnished by theclient, but taxable ifthe meals are soldfrom the caterer to theclient's customers oremployees.

Mass. Regs. Code830 CMR64H.6.5(5)(f)(2)

¶21,660

Cell Phone Services

This chart shows whether or not the state taxes cell phone services.

State Cell Phone Comments Authority Editorial Reference

MA Taxable N/A MassachusettsTechnical InformationRelease No. 05-8, ,07/14/2005

¶21,900; ¶1056MA:1000

Computer Services

This chart shows whether or not the state taxes computer services.

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State Computer Comments Authority Editorial Reference

MA taxable If mandatory servicesrelated to the sale ofcomputer hardware,even if separatelystated; charges formiscellaneousservices are generallyexempt if not part ofthe sale of computerhardware or prewrittensoftware

Mass. Regs. Code830CMR 64H.1.3(4)(h) ;Mass. Regs. Code830 CMR 64H.1.3(14)

¶21,540; ¶1051MA:1000

Copying Services

This chart shows whether or not the state taxes copying services.

State Copying Comments Authority Editorial Reference

MA Taxable N/A Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.6.2(2) ;Mass. Regs. Code830 CMR 64H.6.2(3) ;Mass. Regs. Code830 CMR 64H.6.2(4)

¶22,080

Credit and Collection Services

This chart shows whether or not the state taxes credit and collection services.

State Credit and Collection Comments Authority Editorial Reference


Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.6.2(2) ;Mass. Regs. Code830 CMR 64H.6.2(3) ;Mass. Regs. Code830CMR 64H.1.1(5)(g)

¶22,080

Credit Reporting Services

This chart shows whether or not the state imposes a tax on sales of credit reporting services.

State Credit ReportingServices


MA Not taxable N/A Mass. Regs. Code830 CMR 64H.1.3(8)

¶22,040

Dance Instruction Services

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This chart shows whether or not the state taxes dance instruction services.

State Dance Instruction Comments Authority Editorial Reference



¶22,080

Data Processing Services

This chart shows whether or not the state taxes data processing services.

State Data Processing Comments Authority Editorial Reference

MA Not taxable Charges forprocessing datafurnished bycustomers aregenerally exemptregardless of themethod of delivery ofthe processedinformation to thecustomer.

Mass. Regs. Code830 CMR 64H.1.3(9) ;MassachusettsTechnical InformationRelease No. 05-8, ,07/14/2005

¶21,540; ¶1051MA:1000

Dating Services

This chart shows whether or not the state taxes dating services.

State Dating Comments Authority Editorial Reference



¶22,100

Debt Counseling Services

This chart shows whether or not the state taxes debt counseling services.

State Debt Counseling Comments Authority Editorial Reference



¶22,100

Defense/Military Contractor Services

Does the state tax defense or military contractor services?

State Defense/MilitaryContractor Services


MA No N/A Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2)(a)

¶21,250

Delivery Services

This chart shows whether or not the state taxes delivery services.

State Delivery Comments Authority Editorial Reference

MA Not taxable If it involves no sale orinvolves a sale as aninconsequentialelement of thetransaction for whichno separate charge ismade. If sale isconsequential elementof the transaction,there is no tax onseparately statedtransportation chargesprovided they meetcertain requirements.

Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2) ;Mass. Regs. Code830CMR 64H.1.1(5)(g) ;Massachusetts DORDirective No. 04-5, ,07/07/2004

¶22,080

Dry Cleaning Services

This chart shows whether or not the state taxes dry cleaning services.

State Dry Cleaning Comments Authority Editorial Reference



¶22,020

Employment/Help Supply Services

This chart shows whether or not the state taxes employment or help supply services.

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State Employment/HelpSupply




¶22,080

Engraving Services

This chart shows whether or not the state taxes engraving services.

State Engraving Comments Authority Editorial Reference

MA Not taxable If it involves no sale ora sale as aninconsequentialelement of thetransaction for whichno separate charge ismade.


¶21,860

Escort Services

This chart shows whether or not the state taxes escort services.

State Escort Comments Authority Editorial Reference



¶22,100

Excavating and Grading Services

This chart shows whether or not the state taxes excavating and grading services.

State Excavating andGrading


MA Not taxable If the real object of thetransaction is theservice itself


¶21,580

Fabrication Services

This chart shows whether or not the state taxes fabrication services.

State Fabrication Comments Authority Editorial Reference

MA Taxable N/A Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(3)

¶21,740

Fishing/Hunting Guide Services

This chart shows whether or not the state taxes fishing/hunting guide services.

State Fishing/HuntingGuide




¶22,080

Flying Instructions Services

This chart shows whether or not the state taxes flying instructions services.

State Flying Instructions Comments Authority Editorial Reference



¶22,080

Fur Storage or Repair Services

This chart shows whether or not the state taxes fur storage or repair services.

State Fur Storage orRepair




¶22,080

Furniture Moving Services

This chart shows whether or not the state taxes furniture moving services.

State Furniture Moving Comments Authority Editorial Reference



¶22,080

Garment Alteration/Repair Services

This chart shows whether or not the state taxes garment alteration/repair services.

State GarmentAlteration/Repair



Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2) ;Mass. Regs. Code830CMR 64H.1.1(2)(a) ;Massachusetts LetterRuling No. 89-12, ,11/29/1989

¶22,080

Heating, Ventilating and Air Conditioning Installation/Repair Services

This chart shows whether or not the state taxes heating, ventilating and air conditioning

installation or repair services.

State HVACInstallation/Repair


MA Not taxable If the real object of thetransaction is theservice itself and notransfer of tangiblepersonal propertyoccurs or aninconsequentialtransfer of tangiblepersonal propertyoccurs, and thepurchase price of theproperty is notseparately stated

Mass. Regs. Code830CMR 64H.1.1(2)(a)

¶22,140; ¶1058MA:1000

Home Health Care Services

This chart shows whether or not the state taxes home health care services.

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State Home Health Care Comments Authority Editorial Reference



¶22,100

Information Services

This chart shows whether or not the state taxes information services.

State Information Comments Authority Editorial Reference

MA Taxable With exception Mass. Gen. L. Chapter64H § 1

¶22,040; ¶1055MA:1000

Interior Design Services

This chart shows whether or not the state taxes interior design services.

State Interior Design Comments Authority Editorial Reference



¶22,080

Internet Access Services

State Internet Access Comments Authority Editorial Reference

MA Exempt N/A MassachusettsTechnical InformationRelease No. 05-8, ,07/14/2005

¶22,060

Investment Counseling Services

This chart shows whether or not the state taxes investment counseling services.

State InvestmentCounseling


MA Not taxable N/A Mass. Gen. L. Chapter64H § 1

¶21,640

Janitorial Services--Taxable or Exempt

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State Janitorial Services Comments Authority Editorial Reference

MA Exempt If the real object of thetransaction is theservice itself.

Mass. Regs. Code830 CMR 64H.1.1(2) .

¶22,020

Kenneling Services

This chart shows whether or not the state taxes kenneling services.

State Kenneling Comments Authority Editorial Reference


Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830 CMR64H.1.1(2)

¶21,970

Lawn Care Services

This chart shows whether or not the state taxes lawn care services.

State Lawn Care Comments Authority Editorial Reference


Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2)Mass. Regs. Code830CMR 64H.1.1(5)(g)

¶22,080

Limousine Services

This chart shows whether or not the state taxes limousine services.

State Limousine Comments Authority Editorial Reference

MA Not taxable N/A Mass. Regs. Code830CMR 64H.25.1(16)(d)

¶21,490

Linen Services

This chart shows whether or not the state taxes linen services.

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State Linen Comments Authority Editorial Reference



¶22,020

Lobbying Services

This chart shows whether or not the state taxes lobbying services.

State Lobbying Comments Authority Editorial Reference



¶22,080

Mailing Services

This chart shows whether or not the state taxes mailing services.

State Mailing Comments Authority Editorial Reference



¶22,080

Management Consulting Services

This chart shows whether or not the state taxes management consulting services.

State ManagementConsulting



¶22,120

Marina Rental/Boat Docking Services

This chart shows whether or not the state taxes marina rental/boat docking services.

State Marina Rental/BoatDocking


MA Not taxable N/A Mass. Gen. L. Chapter64H § 2 ;Massachusetts LetterRuling No. 88-9, ,05/16/1988

¶21,990

Marketing Research Services

This chart shows whether or not the state taxes marketing research services.

State Marketing Research Comments Authority Editorial Reference


¶22,120

Massage Therapy Services

This chart shows whether or not the state taxes massage therapy services.

State Massage Therapy Comments Authority Editorial Reference



¶22,100

Motor Vehicle Parking Services

This chart shows whether or not the state taxes motor vehicle parking services.

State Motor VehicleParking




¶22,080

Motor Vehicle Towing Services

This chart shows whether or not the state taxes motor vehicle towing services.

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State Motor VehicleTowing




¶22,080

Payroll Services

This chart shows whether or not the state taxes payroll services.

State Payroll Comments Authority Editorial Reference



¶22,080

Pest Control/Extermination Services

This chart shows whether or not the state taxes pest control/extermination services.

State PestControl/Extermination




¶22,080

Pet Grooming Services

This chart shows whether or not the state taxes pet grooming services.

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State Pet Grooming Comments Authority Editorial Reference



¶21,970

Photography Services

This chart shows whether or not the state taxes photography services.

State Photography Comments Authority Editorial Reference

MA Taxable Photography serviceis included in price ofphotographs. If aphotographer takesphotographs and thecustomer does notpurchase thephotographs,photographic servicesare exempt

Mass. Gen. L. Chapter64H § 1 ;Massachusetts DORDirective No. 11-4, ,08/09/2011;Massachusetts DORDirective No. 86-15, ,06/12/1986

¶21,840

Pool Cleaning Services

This chart shows whether or not the state taxes pool cleaning services.

State Pool Cleaning Comments Authority Editorial Reference



¶22,020

Prepaid Telephone Calling Services

This chart shows whether or not the state taxes prepaid telephone calling services.

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State Prepaid TelephoneCalling



¶21,900; ¶1056MA:1000

Prime Contractor

This chart shows whether or not general or prime contracting services is subject to the state

sales tax.

State Prime Contractor Comments Authority Editorial Reference


¶21,580

Printing Services

This chart shows whether or not the state taxes printing services.

State Printing Comments Authority Editorial Reference

MA Taxable Printer sells printedmaterial at retail; if thematerial is for resale,exempt.

Mass. Regs. Code830 CMR 64H.6.2(2)

¶21,860

Private Investigation Services

This chart shows whether or not the state taxes private investigation services.

State Private Investigation Comments Authority Editorial Reference


¶22,145

Public Relations Services

This chart shows whether or not the state taxes public relations services.

State Public Relations Comments Authority Editorial Reference

MA Not taxable N/A Mass. Regs. Code830 CMR 64H.1.2(3)

¶21,420

Repair Services--Charges for Labor

State RepairServices--Charges

for Labor

Comment Authority Editorial Reference

MA Not taxable If the real object of thetransaction is theservice itself.

Mass. Regs. Code830 CMR 64H.1.1(2)

¶22,140; ¶1058MA:1000

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Repair Services--Charges for Materials/Supplies

Assuming that a repairman provides materials or supplies in connection with the repair of

tangible personal property for a customer, are the charges for the materials and supplies

taxable?

State RepairServices--Charges

forMaterials/Supplies


MA Taxable Where the value of theparts or materials isnot inconsequential

Mass. Regs. Code830 CMR64H.1.1(5)(a)

¶22,140; ¶1058MA:1000

Repair Services--Labor Charges Separately Stated

Assuming that labor charges for repairs are exempt, does the state require that such charges

be separately stated or invoiced?

State RepairServices--Labor

Charges SeparatelyStated


MA Yes N/A Mass. Regs. Code830 CMR64H.1.1(2)(b)(1)

¶22,140; ¶1058MA:1000

Research & Development Services

This chart shows whether or not the state taxes research & development services.

State Research &Development



Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2)(a) ;Mass. Regs. Code830CMR 64H.1.1(5)(g)

¶21,880

Safe Deposit Box Services

This chart shows whether or not the state taxes safe deposit box services.

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State Safe Deposit Box Comments Authority Editorial Reference



¶22,080

Sales Agents/Dealers/Brokers Services

This chart shows whether or not the state taxes services rendered by sales agents, dealers,

or brokers.

State SalesAgents/Dealers/Brokers




¶22,080

Security Services

This chart shows whether or not the state taxes security services.

State Security Comments Authority Editorial Reference


¶22,145

Self-Storage Services

This chart shows whether or not the state taxes self-storage services.

State Self-Storage Comments Authority Editorial Reference



¶22,080

Sign Painting/Lettering Services

This chart shows whether or not the state taxes sign painting/lettering services.

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State SignPainting/Lettering




¶22,140

Snow Removal Services

This chart shows whether or not the state taxes snow removal services.

State Snow Removal Comments Authority Editorial Reference



¶22,080

Software as a Service (SaaS)

This chart shows whether or not the state imposes a tax on the sales of Software as a Service

(SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or

specialized software applications are hosted by a vendor or service provider and made

available to customers over a network, typically the Internet. The customer generally does not

manage or control the software or the underlying cloud infrastructure.

State Software as aService (SaaS)


MA Taxable N/A Mass. Regs. Code830CMR 64H.1.3(3)(a) ;Massachusetts LetterRuling No. 12-8, ,11/08/2013

¶21,540

Stenographic Services

This chart shows whether or not the state taxes stenographic services.

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State Stenographic Comments Authority Editorial Reference



¶22,080

Tanning Salon Services

This chart shows whether or not the state taxes tanning salon services.

State Tanning Salon Comments Authority Editorial Reference



¶22,100

Tattoo Parlor Services

This chart shows whether or not the state taxes tattoo parlor services.

State Tattoo Parlor Comments Authority Editorial Reference


Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(2) ;MassachusettsTechnical InformationRelease No. 01-6, ,06/15/2001

¶22,100

Taxidermist Services

This chart shows whether or not the state taxes taxidermist services.

State Taxidermist Comments Authority Editorial Reference

MA Taxable N/A Mass. Gen. L. Chapter64H § 1 ; Mass. Regs.Code 830CMR 64H.1.1(3) ;Mass. Regs. Code830CMR 64H.1.1(5)(e) ;Massachusetts LetterRuling No. 89-13, ,11/30/1989

¶22,080

Telecommunications Services--"900" number

This chart shows the state's tax treatment of charges paid by consumers who use a 900

service also known as "pay-per-call" service .

State "900" type phoneservices



¶21,900; ¶1056MA:1000

Telecommunications Services--Interstate

This chart shows whether or not the state taxes interstate telecommunications services.

State Interstatetelecommunications

services


MA Taxable N/A Mass. Regs. Code830 CMR 64H.1.6(4)

¶21,900; ¶1056MA:1000

Telecommunications Services--Intrastate

This chart shows whether or not the state taxes intrastate telecommunications services.

State Intrastatetelecommunications

services


MA Taxable N/A Mass. Regs. Code830 CMR 64H.1.6(4)

¶21,900; ¶1056MA:1000

Telephone Answering/Paging Services

This chart shows whether or not the state taxes telephone answering/paging services.

State TelephoneAnswering/Paging


MA Taxable N/A Mass. Gen. L. Chapter64H § 1 ;MassachusettsTechnical InformationRelease No. 05-8, ,07/14/2005

¶21,900; ¶1056MA:1000

Tire Recapping Services

This chart shows whether or not the state taxes tire recapping services.

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State Tire Recapping Comments Authority Editorial Reference



¶22,140

Title Search Services

This chart shows whether or not the state taxes title search services.

State Title Search Comments Authority Editorial Reference



¶22,040

Transportation Services

This chart shows whether or not the state taxes interstate transportation services.

State Transportation Comments Authority Editorial Reference

MA Not taxable N/A Mass. Regs. Code830CMR 64H.25.1(16)(d)

¶21,490

Trash/Garbage Removal Services

This chart shows whether or not the state taxes trash/garbage removal services.

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State Trash/GarbageRemoval




¶22,020

Travel Agency Services

This chart shows whether or not the state taxes the services rendered by a travel agency.

State Travel Agency Comments Authority Editorial Reference



¶22,080

Tree Care/Trimming/Cutting Services

This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting

services.

State TreeCare/Trimming/Cutting




¶22,080

Veterinary Services

This chart shows whether or not the state taxes services rendered by veterinarians.

State Veterinary Comments Authority Editorial Reference



¶21,970

Warehousing Services

This chart shows whether or not the state taxes warehousing services.

State Warehousing Comments Authority Editorial Reference



¶22,080

Water Conditioning/Softening Services

This chart shows whether or not the state taxes water conditioning or water softening

services.

State WaterConditioning/Softening




¶22,080

Window Cleaning Services

This chart shows whether or not the state taxes window cleaning services.

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State Window Cleaning Comments Authority Editorial Reference



¶22,020

Last run 10/26/2015

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State Tax Chart Results - grassifranchiseservices.comjbcpapcc/files/Massaschusetts - Sales And Use Tax...State Computer Comments Authority Editorial Reference MA taxable If mandatory