Massachusetts Sales and Use Taxes on Computer Software
Article Abstract:
Many states are seeking guidelines in the application of states sales taxes to computer products and services. Massachusetts expanded the application of existing law to the computer industry in 1981. Tangible prewritten programs are generally subject to the sales tax. The nature of computer programs gives rise to a host of untested legal issues. An abatement may be applied for in a sales tax dispute. Compliance has been incomplete, though taxpayers should keep abreast of development.
Publication Name: Massachusetts CPA Review
Subject: Business
ISSN: 0025-4770
Year: 1983
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Binary Bombs...Computer Dependency and Illiteracy
Article Abstract:
Computer dependency and illiteracy should not be accepted in a company. Failure to adequately plan information systems may leave a company at a competitive disadvantage. Computer costs are expected to significantly rise while its use will be pervasive by the end of the century. The management of information requires integration among various departments. The accounting profession will need to adapt to the growing use of robots.
Publication Name: Massachusetts CPA Review
Subject: Business
ISSN: 0025-4770
Year: 1983
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Senator Kennedy Speaks Out
Article Abstract:
Senator Kennedy believes that cuts in federal spending should not be targeting just the disadvantaged, who have already seen cuts in human services programs. Unemployment has been a major problem in increasing the federal deficit. He intends to propose small business initiatives to Congress.
Publication Name: Massachusetts CPA Review
Subject: Business
ISSN: 0025-4770
Year: 1983
User Contributions:
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