HD.5346

SECTION 1. Section 1 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the following in lines 331 through 336:-
“A transfer of standardized computer software, including but not limited to electronic, telephonic or similar transfer, shall also be considered a transfer of tangible personal property. The commissioner may, by regulation, provide rules for apportioning tax in those instances in which software is transferred for use in more than one state.”
SECTION 2. Section 6 of chapter 64H of the General Laws, as so appearing, is hereby amended by inserting the following new subsection:-
“(yy) Sales of a transfer of standardized computer software, including but not limited to electronic, telephonic or similar transfer that is downloaded, installed, or accessed online.”
SECTION 3. This act shall take effect upon its passage.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.