Technical Information Release

Technical Information Release TIR 01-20: Taxation of the Internet: Extension of TIR 99-2

Date: 11/05/2001
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax

The Federal Internet Tax Freedom Act ("the Act") expired on Sunday, October 21, 2001. Although the House of Representatives has passed a two year extension of the Act, the Senate has not yet approved similar legislation. Agreement on a final resolution has been delayed by the September 11, 2001 terrorist attacks and the subsequent contamination of some federal offices in Washington with anthrax. In light of the probability that Congress will agree on an extension of the Act before adjourning, the Department is hereby advising taxpayers that they may continue to rely on the lists of taxable telecommunications services and non-taxable and exempt services, including Internet access charges, as published in Technical Information Release 99-2 until December 31, 2001. If neither Congress nor the Massachusetts legislature has acted by that time, the Department will provide further guidance.

/s/Bernard F. Crowley, Jr.
Bernard F. Crowley, Jr.
Acting Commissioner of Revenue

November 05, 2001

TIR 01-20

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